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A company inquired whether the transfer of plots within an urban planning area, without having commenced urbanization works, was subject to VAT. The DGT responds that, as no material physical transformations have been carried out, the land retains its rural nature and the transfer is exempt.
Question posed: Whether the transfer of said plots would be subject to and, if applicable, exempt from Value Added Tax. Taxable person for said transfers.
The transfer of rural land is exempt from VAT pursuant to Article 20.One.20º of Law 37/1992. The urbanization process requires the material provision of infrastructure (access, water, energy) and not merely administrative procedures. If no physical transformation costs have been incurred or if material works have not commenced, the land is not considered to be in the process of urbanization. In this case, the transfer is exempt.
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