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A natural person inquires whether the acquisition of a property foreclosed by a bank is subject to VAT or ITPAJD. The DGT explains that taxation depends on whether the delivery of the building is considered a first or a second delivery of a completed construction.
Question posed: Whether the purchase of the property is subject to Value Added Tax or to the Tax on Property Transfers and Documented Legal Acts.
If the delivery is the first one made by the developer and the property has not been used uninterruptedly for two years, it will be subject to VAT. If it is a second or subsequent delivery of a completed building, it will be subject to but exempt from VAT, which implies that the transfer will be subject to ITPAJD for onerous property transfers. In the event that the operation is subject to and not exempt from VAT, it will only be taxed under the concept of documented legal acts.
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