- Delivery of undeveloped or under development land affected by the business activity of the transferor.
- Exemption from article 20.1.20 of the VAT Law.
- The exemption applies when the delivery takes place before the start of the urbanization process of the land.
- The exemption does not apply when the delivery takes place after the urbanization process has started or when it is already completed.
- The exemption also does not apply when the delivery is for buildable land with the necessary administrative license for construction.