VAT Exemption for Self-Built Homes Sold for Personal Use

• An individual who initially promotes their own home and decides to sell it will not be subject to VAT
• The consultation is about the VAT implications of buying a property from an individual who initially intended to use it for personal use but later decided to sell it
• The tax status of being an entrepreneur or professional is determined by the intention to sell or use the property for business purposes
• If the intention was to use the property for personal use and not for sale or business purposes, the sale of the property will not be subject to VAT

Source: audiconsultores-etlglobal.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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