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A local council has requested clarification regarding the acquisition of an urban plot containing buildings in poor condition. The DGT has determined that the transaction is subject to VAT, but whether an exemption applies will depend on whether the buildings are rehabilitated or demolished.
Question raised 1. Subjectivity and, where applicable, exemption of the described operation.
The transfer of buildings by a commercial company is an operation subject to VAT. The exemption for second and subsequent deliveries applies if they are not intended for rehabilitation or demolition for new development. The portion of the plot exclusively intended for public gardens is exempt. If they are intended for rehabilitation or demolition, the operation is not exempt and the general rate of 21% applies.
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