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A real estate development company has enquired whether the sale of non-buildable rural land should be included in the general VAT pro rata calculation. The DGT has determined that while the transaction is taxable, it is exempt, and since it does not constitute an investment asset, its value must be included in the denominator used for the pro rata calculation.
This ruling clarifies that the sale of non-buildable rural land, being an exempt transaction that is not an investment asset, affects the VAT deduction ratio by increasing the denominator, potentially reducing the amount of input VAT that can be deducted.
The tax team reviews your specific situation.
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