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A company seeking advice intends to transfer an urban plot containing a detached house that it did not develop. The DGT has ruled that the transfer of the building and the accessory land up to 5,000 m2 is exempt from VAT, but any excess land will be subject to the standard VAT rate.
Question posed: Taxation of said delivery in Value Added Tax.
The transfer of a building that is not the first delivery is considered a second delivery and is exempt from VAT. In the case of single-family dwellings, accessory urbanized land may not exceed 5,000 square meters. Therefore, the building and the land up to that limit are exempt, but the excess urbanized land is subject to VAT at the general rate of 21%.
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