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A company sought clarification regarding the taxation of land transferred to a City Council through a planning agreement to obtain building rights on other plots. The DGT has ruled that VAT exemption depends on whether the land is transferred before or after the physical urbanisation process has begun.
Question raised: Taxation within the scope of Value Added Tax regarding the aforementioned operation.
The supply of land by an entrepreneur is exempt from VAT if it is rural or intended for parks, gardens, or public roads. If the land is undergoing urbanization, the exemption does not apply, understanding urbanization as the commencement of material works for physical transformation and not merely administrative procedures. The transfer of land for roads or parks is exempt, except for mandatory transfers which are not subject to tax. The increase in buildability received as consideration is not subject to VAT.
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