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A query is made as to whether the sale of a dwelling, after having been renovated by a company that used it as an office, is subject to VAT. The DGT indicates that if the renovation meets the legal requirements for rehabilitation, the sale will be a first supply subject to VAT; otherwise, it will be a second supply exempt from tax.
Question posed: Whether the transfer of the dwelling would be subject to or exempt from Value Added Tax.
If the works carried out by the company meet the requirements for rehabilitation (the main object being reconstruction and the cost exceeding 25% of the value), the transfer of the dwelling is considered a first supply and is subject to VAT. If said requirements are not met, the transfer is considered a second or subsequent supply of buildings and is exempt from VAT. The classification of the works as rehabilitation is a matter of fact that must be proven.
What is published here, applied to a company or a specific case. The first meeting is free.
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