Housing is a state subsidy
ARCHITECTURE STYLE WORKSHOP
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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