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A real estate developer has enquired whether the sale of properties that have been leased is subject to VAT or to Transfer Tax (ITP) and Stamp Duty (AJD). The DGT explains that the key is to determine whether the transaction constitutes a first supply subject to VAT or a second supply exempt from VAT.
Question posed: Whether the current transfer of said dwellings shall be subject to Value Added Tax or, conversely, whether they shall be taxed under Transfer Tax on onerous asset transfers.
The application of Transfer Tax (ITP) or VAT depends on the status of the transferor and the nature of the asset. If the transfer is a second supply exempt from VAT, it shall be taxed under ITP. If it is a first supply subject to VAT, it shall not be subject to ITP. In the case of leases, if the acquirer is the same lessee, it is considered a first supply regardless of the term of use. If the acquirer is different, it shall be a second supply regardless of the duration of the lease, unless the contract included a purchase option.
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