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A storage unit lessor inquires about the taxation regarding the sale of their premises and the associated assets/works. The DGT determines that the operation does not constitute an autonomous economic unit, and is therefore subject to VAT, which may be exempt if it constitutes a second delivery of a building.
Question posed: Whether the operation consulted is subject to, and where applicable, exempt from Value Added Tax; and whether it shall be necessary to proceed with the regularization of the Value Added Tax quotas incurred by the acquisition of assets and the execution of works for the renovation and conditioning of the premises.
The transfer does not constitute an autonomous economic unit, being a mere transfer of assets subject to VAT. Improvement works are ancillary in nature and follow the regime of the sale of the premises. If the delivery of the real estate is a second or subsequent delivery of a building, it shall be subject and exempt. Assets and works that are investment goods will require regularization if they are within the regularization period in 2025.
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