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A City Council inquires whether the sale by auction of a building plot, granted free of charge in 2007, is subject to or exempt from VAT. The DGT determines that the operation is subject to the tax as it forms part of the municipal land assets.
Question posed: Whether said transfer will be subject to and, if applicable, exempt from Value Added Tax.
The delivery of land that constitutes municipal land assets is business-related, therefore its management is subject to VAT. As it concerns a plot classified as building land, the exemption for non-building land is not applicable. Consequently, the transfer is subject to and not exempt from the tax, and must be taxed at the general rate.
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