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Consultants who inherited bare ownership and usufruct of plots wish to sell them after paying for urbanisation. The DGT rules that, by bearing urbanisation costs with the intent to sell, they acquire the status of entrepreneurs, making the sale of the urbanised plots subject to VAT at 21%.
Question raised: Liability of the subsequent sale to Value Added Tax or to Transfer Tax and Stamp Duty.
Landowners who incur urbanization costs with the intent to sell acquire the status of entrepreneurs or professionals. The supply of land undergoing urbanization or already urbanized does not benefit from the exemption for rural land. In this specific case, as the plots are fully urbanized, the sale is subject to VAT at the rate of 21%. The transfer of usufruct over the land remains exempt provided it is not for excluded uses.
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