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A real estate developer has enquired about how to regularise VAT deductions for housing under construction when its intended use changes from sale to exempt letting. The DGT has ruled that this change in use constitutes the self-consumption of goods.
Question posed: Whether it is necessary to modify the Value Added Tax amounts incurred and deducted to date during the execution of the construction works and, where applicable, the procedure for doing so.
The change of use of dwellings intended for sale to exempt leasing constitutes self-consumption of goods subject to VAT. As the change of use occurs before the commencement of use or entry into operation, the regularization of the deductions taken shall be carried out directly through the self-consumption itself. This change of use is a matter of fact that must be proven according to the circumstances.
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