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A City Council has enquired whether the transfer of a plot from its municipal land assets, as payment for compulsory purchase compensation, is subject to VAT. The Directorate General for Taxes (DGT) has ruled that the transaction constitutes a business activity and is therefore subject to the tax.
Question posed: Whether the transfer of said plot to be carried out by the City Council is subject to Value Added Tax.
The transfer of land under public land patrimony management is classified as a business operation. As it is carried out as fair compensation for a compulsory expropriation, the operation is subject to VAT pursuant to Article 4 of Law 37/1992. The taxable base shall be the amount agreed upon between the parties since the consideration does not consist of money.
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