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In particular, extractive, manufacturing, commerce and service provision activities have this consideration, including crafts, agriculture, forestry, livestock, fishing, construction, mining and the exercise of liberal and artistic professions. Likewise, in addition to the previously stated precepts, article , section one, letters b), c) and d) of Law / must be taken into consideration, according to which commercial companies will be considered businessmen or professionals, except proof to the contrary.

Those who carry out one or more deliveries of goods or services that involve the exploitation of a Buy Bulk SMS Service tangible or intangible asset in order to obtain continuous income over time and, in particular, the lessors of goods as well as those who carry out the development of land or the promotion, construction or rehabilitation of buildings intended, in all cases, for sale, award or transfer by any title, even occasionally.



By virtue of the above, according to the information contained in the consultation document, it appears that the transferor is considered a businessman or professional for the purposes of the Value Added Tax in accordance with the previous precepts, so the transfer of the property subject to consultation, affecting the exercise of a business or professional activity, will be subject to said tax.

Notwithstanding the subjection of the aforementioned transfer to the Value Added Tax, the possible exemption of said delivery must be analyzed by virtue of the provisions of article One.º and º of Law /, which provides that will be exempt: “º The deliveries of rural land and others that do not have the condition of being buildable, including constructions of any nature located therein, that are essential for the development of an agricultural operation, and those s or road surfaces. for public use. For these purposes, the lands classified as plots by the Law on Land Regime and Urban Planning and other urban planning regulations are considered buildable, as well as the other lands suitable for construction because it has been authorized by the corresponding administrative license.
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