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A City Council has requested a ruling regarding the taxation of the expropriation of land that undergoes a change in zoning prior to occupation. The DGT has ruled that if the land is designated as a green area, the transaction is exempt; however, if the zoning changes to buildable land, the invoice must be rectified.
Question raised: Taxation of the transaction in the event that a change in the classification of the property subject to expropriation occurs.
The transfer of land through compulsory expropriation is subject to VAT if the property is used for business activities. If the land is intended exclusively for public parks, gardens, or roads, the supply is exempt pursuant to Article 20.One.20 of Law 37/1992. If, following an advance payment, the land's classification changes to developable, the transferor must rectify the tax amount through corrective invoices. If the payment occurs after October 31, 2012, the reverse charge mechanism shall apply.
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