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A query was raised regarding the VAT treatment of land transfers and the execution of works for residential and hotel projects. The DGT clarifies that if the land is undergoing development or is already developed, the supply is subject to VAT and the exemption for rural land does not apply.
Question raised The one related to the facts.
The delivery of land undergoing urbanization or already urbanized by a developer is subject to VAT, without the application of the exemption for rural land. If the transfer occurs before the commencement of the physical and material transformation of the land, it may be exempt. In works contracts between a developer and a contractor, the reverse charge mechanism applies. The taxable base in land-for-works swaps is determined by the value agreed upon between the parties.
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