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A company has requested clarification on whether the transfer of industrial buildings in a sector requiring a new urban planning process to become buildable again is exempt from VAT. The DGT has determined that, provided the urbanisation works have not yet commenced, the transfer is subject to VAT but exempt.
Question raised: Extension of the binding ruling of April 15, 2025, inquiry V0714-25. In particular, regarding the application to the transfer subject to inquiry of the exemption provided for in Article 20.One.20º of Law 37/1992, taking into account that new urbanization works will be necessary for the previously urbanized land to regain the status of buildable land.
When a new urban development process is required for a previously urbanized property to regain its buildable status and the material works have not been initiated, its transfer is subject but exempt pursuant to Article 20.One.22º of Law 37/1992. If the property is already considered a plot, urbanized, or undergoing urbanization, the transfer shall be subject and not exempt pursuant to Article 20.One.20º. In both cases of exemption, it is possible to waive said exemption if the acquirer is a taxable person with the right to deduction.
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