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Exemption of VAT for non-urbanized or under development lands

  • 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.


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


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