Transfer of land for public office construction – VAT treatment under Law 342/2000, Article 51

• The text is a response to a query regarding the correct VAT treatment of the free transfer of a building plot to the municipality for public office use.
• The company proposed a change in land use from public and private facilities to residential and tertiary use.
• An agreement was reached for the free transfer of a plot to the municipality for public office construction.
• A consortium was established to implement the detailed plan for the area.
• A convention was signed between the municipality and the consortium for the execution of the detailed plan, including the free transfer of the plot for public office construction.
• A dispute arose when the municipality requested the plot while the company requested permission to build on it.
• The company challenged the municipality’s denial and the convention in administrative court, leading to a ruling in favor of the municipality’s right to the plot.

Source: agenziaentrate.gov.it

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.

---

---