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A commercial entity has requested clarification regarding VAT liability when purchasing commercial premises from an individual. The DGT indicates that if the seller is a taxable person and the premises are used for their business activity, the sale constitutes an exempt second delivery, although the option to waive such exemption exists.
Question posed: Liability for Value Added Tax on the transfer of the property, exemption, and possible waiver thereof.
If the seller is an entrepreneur or professional and the property is used for their business activity, the transfer of a commercial premises is considered a second delivery of a building, which is subject to and exempt from VAT. The taxable person may waive this exemption if the acquirer is a taxable person entitled to deduction for their activity or for their foreseeable use.
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