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A taxpayer purchased a new property from a bank that had merged with the developer savings bank. The bank demanded Transfer Tax (ITP) payments, claiming it was not a first delivery; however, the inquiry seeks to determine if the transaction is subject to VAT.
Question raised: Subjectivity of the delivery of the real estate to Value Added Tax.
The transfer of an autonomous economic unit through merger is not subject to VAT. However, such transfer is not considered a first delivery for the purposes of the exemption on second deliveries of buildings. Therefore, the subsequent sale of the real estate by the bank to the client is considered a first delivery and is subject to VAT, rather than Transfer Tax.
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