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A commercial entity inquires whether the transfer of land and urban development rights is exempt from VAT. The DGT explains that the exemption depends on whether the land is rural or if it is considered to be in the process of urbanization or buildable according to the material reality and the intention of the parties.
Question posed: Whether the aforementioned transfers would be exempt from Value Added Tax.
The exemption for rural land does not apply if material works of physical transformation have been initiated or if the transferor has assumed urbanization costs. If the transfer reflects the intention to deliver buildable land, through objective elements such as residential classification or the application for licenses, the operation shall be subject to VAT. The determination of said intention is a question of fact that must be proven by the interested party.
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