The exemption does not extend to the deliveries of the following lands even if they do not have buildable status: a) Those of urbanized land or in the process of urbanization, except those destined exclusively for public parks and gardens or road surfaces for public use. (…) nd. A) Second and subsequent deliveries of buildings, including the land on which they are located, when they take place after their construction or rehabilitation has been completed.
For the purposes of the provisions of this law, the first delivery will be considered to be the one made by the developer whose purpose is a building Buy Bulk SMS Service whose construction or rehabilitation is completed. However, the first delivery will not be considered the one made by for a period equal to or greater than two years by its owner or by holders of real rights of enjoyment or enjoyment or under contracts of ownership. lease without purchase option, unless the purchaser is the one who used the building during the aforementioned period.
For these purposes, the periods of use of buildings by their purchasers will not be computed in cases of resolution of the operations by virtue of which the corresponding transfers were made. (…) The exemption does not extend to: (…) b) To the deliveries of buildings for rehabilitation by the purchaser, provided that the requirements established by regulation are met. (…).”. - If the described operation turns out to be subject and not exempt, in order to determine the taxable subject of the same, the provisions of article One of Law / must be complied with, according to which the following will be taxable subjects of the Tax: "One.
The following will be taxpayers of the Tax: The natural or legal persons who have the status of businessmen or professionals and deliver goods or provide services subject to the Tax, except as provided in the following numbers. nd. The businessmen or professionals for whom the operations subject to the Tax are carried out in the cases indicated below: (…) e) When it comes to the following deliveries of real estate: Deliveries made as a result of a bankruptcy process.