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A local council has enquired whether the expropriation of a plot of land is subject to VAT and if this tax should be included in the fair price. The Directorate-General for Taxes (DGT) has ruled that the portion corresponding to the company is subject to the tax and that VAT must be charged separately from the value of the asset.
Question posed: Liability of the expropriation to Value Added Tax, and the possibility of considering that the Tax is included in the fair price offered by the owners.
The expropriation of a plot of land by a commercial company is subject to VAT as it constitutes a supply of goods carried out by a taxable person. The tax cannot be understood as included in the fair price, as this must represent the real economic equivalent of the asset without the compensation suffering a reduction in equity. Therefore, the taxable person must charge the VAT independently of the value of the expropriated asset.
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