Since the taxation of property plans is only regulated by advanced measures, judicial authorities and the tax administration have differing views on this issue; the decisions of the Council of State stem from the totally opposite views of administrative requests. In the opinion of the court, the entire right of control and ownership of the property entrusted to the contractor in exchange for the construction is not a complete transfer and is granted only for the use of the contractor for construction purposes, so it is not possible, in this case, to use the method of exchange of independent parties that the contractor has given to the owners of the land and property left to the owner. for construction. The agreement between the landowner and the owner is accepted as a special contract with the characteristics of released permutatio. In order to protect both sides, it is essential that an agreement be reached to define how development should be achieved. A development agreement will be used to determine each party`s obligations and deadlines, as well as the amount of contribution each party will have during the process. For example, a developer will often want to minimize the inputs of the landowner, whereas the owner generally wants as much control as possible to ensure that construction is acceptable to them, especially if they still own neighbouring land at the end of the project. The agreement also defines the distribution of profits and sets out provisions to resolve potential disputes in the event of disagreement. A construction contract is entered into between the contractor and the owner of the land under the return for Land Share (“contract”). Under the agreement, the contractor is required to build a building on the land owned by the landowner. In return, the landowner promises to hand over the title to the independent parts of the newly constructed building to the contractor, according to the relationship previously agreed upon.
The conclusion of an option contract allows the buyer to explore the planning potential of the site without having to conclude the purchase if he is unable to obtain the required authorization. It is also a useful way to structure a transaction in which the land by which the buyer wishes to obtain planning is owned by several different parties. THE VAT resulting from the provision of dwellings with a net area of 150 square metres or less cannot be deducted by the contractor to the owner of the land and these taxes are taken into account as expenses or costs. However, the portion of taxes that coincide with jobs or dwellings over 150 square metres may be deductible.