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A company owning rural land inquires about the taxation of the partial expropriation of its land and the temporary transfer of use of a portion for construction works. The DGT determines that both operations are subject to VAT but benefit from the corresponding exemption as they involve rural land.
Question posed Whether said operations would be subject to and, where applicable, exempt from Value Added Tax.
The expropriation of rural land is considered a supply of goods subject to VAT, but it is exempt as it involves non-buildable land intended for public use road surfaces. Likewise, the temporary transfer of use of said land is a provision of services subject to the tax, but it is also exempt as it involves the leasing of rural land.
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