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A commercial company inquires about the VAT liability of the exchange of its plots for a building plot owned by a city council. The DGT determines that both transfers are subject to the tax as they are carried out for consideration and within the framework of business activities.
Question posed: VAT liability of the transfer of plots carried out by the applicant, as well as the liability of the transfer of a building plot in exchange for said plots, carried out by the city council in favor of the applicant.
The transfer of a building plot by a city council is subject to VAT because the municipal land assets constitute business assets and the operation is carried out for consideration. For its part, the transfer of the plots by the company is also subject to VAT if they are buildable or urbanized land. If the company's plots were intended exclusively for parks, public gardens, or public roads, the transfer of these would be exempt.
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