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An entity has requested clarification on whether the sale of agricultural plots featuring built agricultural buildings, intended for subsequent transfer, is subject to VAT. The DGT ruled that while the transaction is technically subject to VAT, it is exempt provided the land is non-buildable and the structures are essential for agricultural exploitation.
Question raised: Subjectivity of the operation to Value Added Tax.
The transfer of non-buildable rural land, including constructions indispensable for the development of an agricultural holding, is exempt pursuant to Article 20.One.20º of Law 37/1992. An agricultural warehouse necessary for the holding is considered a construction, but not a building, and therefore the exemption for second-hand buildings does not apply. The taxable person may waive this exemption if the acquirer is a taxable person entitled to full tax deduction.
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