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A company responsible for urbanisation levies has enquired whether the total demerger of its land is exempt from VAT. The DGT has ruled that the company is a taxable person and that the transfer does not constitute an independent economic unit.
Question raised 1. Entrepreneurial or professional status of the taxpayer. 2 Liability for Value Added Tax in the transfer of land.
The company acquires the status of entrepreneur upon assuming urbanization levies with the intent to sell. The transfer of land undergoing urbanization without additional material or human resources does not constitute an autonomous economic unit for the purpose of non-liability. Therefore, the delivery of urbanized land or land undergoing urbanization by the developer is subject to the tax.
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