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A company dedicated to vehicle storage inquires whether the expropriation of a rural estate without urbanization is subject to VAT or if it is exempt due to its designation for green zones. The DGT determines that, as it involves a company and rural land without physical transformation works, the operation is subject to but exempt from VAT.
Question raised: Non-liability to Value Added Tax of the supply carried out by the inquirer as a consequence of the expropriation, or alternatively, exemption due to being intended exclusively for public parks and gardens or public use road surfaces.
The supply of rural land that is not buildable and is not undergoing urbanization is exempt from VAT pursuant to Article 20.One.20º of Law 37/1992. For land to be considered undergoing urbanization, physical transformation works must have commenced; administrative procedures are not sufficient. If the land is intended for parks, public gardens, or public use road surfaces, the supply is subject to but exempt from VAT.
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