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A company asks whether the transfer of land in settlement of a debt triggers the passive investor rule. The DGT responds that, as the land is buildable, the transaction is subject to VAT and the passive investor rule may apply if the property is subject to a real guarantee and the buyer is a businessperson or professional.
Question posed: Whether the reverse charge mechanism provided for in Article 84.One.2ºe) of Law 37/1992 on Value Added Tax would apply to the delivery of the land.
The delivery of a plot of land subject to and not exempt from VAT allows for the reverse charge mechanism if two requirements are met: that the property is subject to a real security right and that the acquirer is a businessperson or professional. This mechanism applies when the transfer is carried out to extinguish the guaranteed debt or when the acquirer undertakes to extinguish it.
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