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A landowner in a development area transfers plots to a developer to settle urbanisation levies. The DGT has ruled that the transaction is subject to VAT at 21% rather than ITP, although it may be subject to Stamp Duty (AJD).
Question raised: Taxation of the proposed operation regarding Transfer Tax and Documented Legal Acts
The delivery of land undergoing urbanization constitutes a business activity subject to VAT, therefore the owner must charge the general rate of 21%. As it is subject to VAT, the operation is not subject to the Transfer Tax (ITP) modality. If formalized in a public deed, the variable rate of the Documented Legal Acts modality shall apply.
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