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A local council has requested clarification regarding VAT taxation when recovering estates contributed to a commercial company following its dissolution. The DGT has determined that the allocation constitutes a supply of goods subject to VAT, although exemption will depend on whether the land is rural, undergoing urbanisation, or classified as buildable.
Question posed: Liability and, where applicable, exemption from Value Added Tax regarding the recovery of the estates contributed to the company by the inquiring city council.
The allocation of real estate to a shareholder upon the dissolution of a company is a supply of goods subject to VAT. If the land is rural or non-buildable, the transaction is exempt, unless the land is urbanized or undergoing urbanization. If the land is already plots or buildable, the supply is subject to and not exempt from VAT. In any case, if the land is intended for parks, public gardens, or public thoroughfares, the supply shall be subject to but exempt from VAT.
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