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A City Council inquires whether the acquisition of urbanized plots by owners who were developers is subject to or exempt from VAT. The DGT determines that the transaction is subject to the tax if the owners act as entrepreneurs with the intent to sell.
Question posed: Whether said transfer will be subject to and, if applicable, exempt from Value Added Tax.
Owners acquire the status of entrepreneurs when they incorporate urbanization costs into the land, especially by paying the first assessment. This status depends on the intention to sell, transfer, or allocate the land. As these are plots (buildable land) and are urbanized, the exemption for rural or non-buildable land does not apply; therefore, the supply is subject to the general VAT rate.
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