Value Added Tax (VAT): Assumptions of exemption related to real estate.


Dear clients and friends:
 

On August 12th of this year, it was published, in the Judicial Weekly Gazette of the Federation, a jurisprudence under number 2012229, in which it is established that the exemption from VAT provided for the sale of real estate intended dwelling houses is also applicable for those conducting the   construction for residences, as well as its expansion and installation of prefabricated houses for that destination, as long as service of construction providers provide labor and materials directly (without any subcontracting).

 

For more information about the content of this provision, we invite you to  contact us.

 

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