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A construction company intends to transfer two ongoing works to other companies. The DGT rules that, as the works are not completed, the transfer is subject to VAT and the first supply exemption does not apply; furthermore, the deduction of input VAT is permitted.
Question raised: Liability to Value Added Tax.
The delivery of a building in the construction phase or unfinished is subject to and not exempt from VAT when carried out by entrepreneurs in the course of their activity. For a building to be considered finished, it must be objectively fit for a specific use and possess the final certificate of completion. As the foreseeable destination of the building is sale in a first delivery or the sale of the building under construction, the acquirer is entitled to the deduction of the VAT incurred.
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