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An individual who built a home through self-promotion for personal use wishes to sell it. The DGT has determined that the transaction is not subject to VAT because the seller is neither a business nor a professional, nor is it subject to Stamp Duty (ITP) as it is not an onerous transfer carried out by a VAT-registered person.
Question posed: Subjectivity of the sale operation to Value Added Tax or to Property Transfer Tax and Documented Legal Acts Tax.
The sale of a dwelling constructed for personal use is not subject to VAT, as the developer does not acquire the status of entrepreneur or professional if there is no initial intention of sale or transfer. As it is not an operation subject to VAT, the transfer of the real estate is taxed under the modality of onerous property transfers of the ITP, which prevents the application of the variable rate of the AJD.
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