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A taxpayer who purchased a vacation rental property with passive investor funds and claimed VAT deduction asks whether they must repay the VAT upon sale. The DGT states that the possibility of renouncing exemption for property delivery depends on whether the buyer is entitled to the deduction.
Question posed: Obligation of the taxpayer to return the Tax amount that was incurred and deducted during the purchase.
The waiver of the exemption on the supply of buildings requires that the acquirer be a taxable person with the right to deduction. Since holiday rentals are exempt from VAT and do not generate a right to deduction, the requirements to waive the exemption are not met. If the use of the dwelling does not allow for deduction, the taxpayer must carry out the adjustment under Article 110 of the VAT Law, considering a deduction right of 0 percent for the remaining years of the adjustment period.
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