2. Selling agricultural land

Sale of agricultural land are included in exempt operations with right of deduction of VAT, subject to the option for taxation by filing a notice to the competent tax. Charging option is provided in Article. 141 para. (3).
We find optional exemption in the Tax Code art. 141 para. (2). f) 'delivery by any person of a construction ... and the land on which it is built, and any other land. "agricultural land is included in 'any other ground".
Recommendation on further sale of land:
* apply for the exemption if the land was originally bought from an individual or a company from non-VAT or a VAT payer company that has applied the exemption;
* choose to charge only if the land has been originally purchased from a company registered for VAT purposes in which the land sold during charging, and your company and has exercised the right to deduct VAT
Why?
If you deduct the VAT on acquisition and sell land in the exemption , you have the right to adjust the initial deduction exercised.