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A query was raised regarding whether the transfer of a plot of land by a natural person to a company is subject to VAT. The DGT ruled that if the seller has not paid urbanisation costs that materially transform the land, they are not considered a business entity and the transaction is not subject to the tax.
Question posed: Subjectivity of the aforementioned sale and purchase to Value Added Tax or other taxes, where applicable.
If the transfer of the land is carried out without the transferor having incurred urbanization costs aimed at the material transformation of the land, they are not considered a business person or a developer. In that case, the transfer is not subject to VAT if the transferor is a private individual. Conversely, if the transferor incorporates urbanization costs for the sale, they acquire the status of a business person. As it is a building plot, the exemption for rural land would not apply.
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