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A defence organisation has requested a ruling regarding the VAT treatment of the transfer of non-urbanised land to a local council. The Directorate General for Taxes (DGT) has determined that the transaction is not subject to VAT if the land is not used for a business activity or has not been urbanised by the entity.
Question posed: Taxation under Value Added Tax regarding the transfer of land by the consulting entity.
The supply of land by public entities is subject to VAT if it is carried out in the course of a business activity, such as when the land is used for said activity, has been urbanized by the entity, or the transfer involves the organization of means to produce goods or services. If no physical transformation costs have been incurred or no urbanization works have been initiated, the land retains its rural nature and the supply is exempt. If the land is already buildable or is undergoing urbanization with costs assumed by the transferor, the operation shall be subject to tax and not exempt.
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