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A company asks whether the transfer of a dwelling constructed by it is subject to VAT, after having been denied the deduction of input tax due to failure to prove economic use. The DGT responds that the taxability depends on whether the property is used for business activity.
Question posed: Whether said delivery shall be subject to Value Added Tax.
The delivery of a property shall be subject to VAT provided that said asset is used for the business activity of the entity. If the dwelling is not used for any business activity, its delivery shall not be subject to VAT, although it could be subject to the Tax on Onerous Property Transfers and Documented Legal Acts.
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