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A consortium inquired whether the transfer of plots leased with third-party buildings was subject to or exempt from VAT. The DGT determines that if the land is buildable, the transfer is subject to the tax.
Question posed: Whether the transfer of the various plots of land to be carried out by the applicant would be subject to and, where applicable, exempt from Value Added Tax.
The transfer of buildable land is subject to VAT. The mere subrogation into a leasehold right by the acquirer of the land, without specific consideration for said subrogation, does not constitute a taxable operation. This applies regardless of the future status of lessor that the acquirer may hold.
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