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A company has requested a ruling regarding the VAT liability and exemption status when purchasing premises to convert into rental housing. The DGT clarifies that the transaction may be subject and exempt, or subject to the reverse charge mechanism if the purchaser is entitled to deduction and chooses to waive the exemption.
Question posed: Subjectivity and, where applicable, exemption from Value Added Tax regarding said delivery.
If the delivery is a second or subsequent delivery of a building, it shall be subject to and exempt from VAT. However, if the acquirer is entitled to deduction, the transferor may waive the exemption by applying the reverse charge mechanism. If the foreseeable use changes from an activity with a right to deduction to an exempt one (such as residential leasing), the regularization of deductions will depend on whether the change occurs before or after the asset enters into operation.
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