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A City Council has requested clarification on whether the transfer of a surplus plot from a public road to an adjacent landowner is subject to or exempt from VAT. The Directorate General for Taxes (DGT) ruled that the exemption depends on whether costs have been incurred or works have begun to physically transform the land.
Question posed: Whether said supply is subject to, and where applicable, exempt from Value Added Tax.
The supply of non-buildable land is exempt from VAT pursuant to Article 20.One.20º of Law 37/1992, provided that the transfer is carried out prior to the commencement of the material urbanization process. If the transferor has incurred urbanization costs or if physical transformation works have commenced, the land is considered to be in the process of urbanization and the supply shall be subject to tax and not exempt. If the land is already buildable or a development plot, the supply is subject to tax and not exempt by express exclusion.
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