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A company has requested clarification on whether the sale of urban land, where physical development works have not yet begun, is subject to VAT. The DGT has ruled that, as no physical transformation works have been initiated, the land retains its rural nature and the transaction is exempt.
Question posed: Liability and exemption. Waiver.
The transfer of land by an entrepreneur is exempt if material urbanization works have not been initiated or if the transferor has not incurred physical transformation costs. For land to be considered in the process of urbanization, there must be a material provision of infrastructure (access, water, energy, etc.). If the delivery is made without having satisfied these costs or without effective works, the exemption under Article 20.Uno.20º of Law 37/1992 applies.
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