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A company has requested a ruling regarding the VAT liability of transferring its interest in two Temporary Joint Ventures (UTEs) operating car parks. The DGT examines whether such a transfer constitutes a supply of real estate and how it affects the exemption for buildings.
Question raised 1. Subjectivity of the transfer of the holding.
Holdings in Joint Ventures (UTEs) are considered securities; however, if their ownership ensures the ownership of real estate, the transfer is subject to VAT pursuant to Article 20.One.18.k) b). If the transfer is considered a delivery of a building, it could be exempt under Article 20.One.22, unless the transferor waives the exemption. In the event of a waiver, the transferee shall be the taxable person for the transaction.
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