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A company inquires about the VAT treatment in a barter transaction involving a plot of land for the leasehold right of a premises in a future building. The DGT determines that the transfer of the land is subject to the tax and constitutes an advance payment of the lease.
Question raised: Tax accrual and invoicing between the parties.
The transfer of the plot by a commercial company is subject to VAT, as it is buildable land and the exemption for rural land does not apply. The tax accrual occurs when the plot is made available to the acquirer, using the market value of the lease as the tax base. Furthermore, said transfer is considered an advance payment in kind of the future lease, which requires the accrual of the tax at that moment.
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