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A query was raised regarding whether the sale of land following an urbanisation process by a community of property is subject to VAT or Transfer Tax (ITP). The DGT ruled that if the owners undertake urbanisation costs with the intent to sell, they acquire the status of business entities, making the transaction subject to VAT.
Question posed: Tax liability of the operations subject to the query.
Owners of land who assume urbanization costs acquire the status of business entities if they do so with the intention to sell, allocate, or transfer the land. If the transfer includes urbanized land or land undergoing urbanization, the transaction is subject to VAT and the exemption for rural land does not apply. In this case, as it is subject to VAT, the transfer is not taxed under ITP, although it could be taxed under the variable rate of Stamp Duty (AJD) if documented in a public deed.
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