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A query is made as to whether the sale of a dwelling constructed by a developer who initially intended it for personal use is subject to VAT. The DGT responds that, as the status of entrepreneur with the intent to sell does not exist, the transaction is not subject to the tax.
Question posed: Liability for Value Added Tax upon the purchase of said real estate property.
To be considered an entrepreneur or professional for VAT purposes, there must be an intention to allocate the building to sale, transfer, or assignment. If the construction is carried out for the exclusive purpose of personal use, the status of entrepreneur is not acquired, even if it is subsequently sold. In this case, the sale is not subject to the tax as it is not carried out by an entrepreneur in the exercise of their activity.
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