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The query concerns the VAT rate applicable to the transfer of residential units within a tourist complex that can be sold independently. The DGT rules that the reduced rate of 10% shall apply provided that the units are suitable for use as dwellings.
Question raised: The applicable tax rate for the transfer of said residential units is being questioned.
The delivery of buildings or parts thereof suitable for use as housing is taxed at the reduced rate of 10%. For this to be so considered, the unit must possess a certificate of habitability or a first occupancy license at the time of delivery and be objectively capable of residential use. Proof of this compliance may be provided through any means of evidence admitted in law.
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