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An exempt educational institution seeks clarification on whether the contribution of urbanised land by its members and construction works are subject to VAT. The DGT determines that the contribution of urbanised land is subject to the tax and that construction works trigger the reverse charge mechanism.
Question posed: Liability for Value Added Tax on the contribution of land to the share capital, as well as on the services provided by the construction company to the applicant, and, where applicable, the application of the reverse charge mechanism contained in Article 84.One.2º, letter f) of Law 37/1992.
The contribution of urbanized land by partners acting as entrepreneurs/professionals is subject to VAT, without the application of the exemption under Article 20. The execution of works for the construction of buildings, when the recipient is an entrepreneur or professional, triggers the reverse charge mechanism pursuant to Article 84.1.2º f). If the entity carries out only exempt operations but is the recipient of works subject to the reverse charge mechanism, it must submit a special non-periodic tax return.
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