Housing is a state subsidy

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Also exempt from this tax , in agreement with the Ministry of Housing and Urban Development, any housing -home or department- that is acquired through a mortgage loan or leasing operation, with state subsidy.
Used properties
Those who will not be affected are those who buy a used house with a building permit prior to January 1, 2016. However, there is an exception, and that is that the Minvu established that VAT must be paid if the property is acquired from the hands of a "habitual seller" , that is, any person who has purchased a home with the intention of reselling it or those people or companies that are dedicated to buying and selling real estate, such as real estate or construction companies.
Who are not "usual sellers"?
When in doubt, it is convenient to understand the difference. If you sell your house or apartment and do not engage in the real estate business, the tax should not be included , however, if before the year of purchase of the property you decide to sell it, you will have to pay the VAT, since the law establishes a presumption of habituality . Although there is the possibility of showing that you are not a "usual seller".
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