When you buy or sell a piece of land, you should consider the tax implications. Depending on the circumstances, you may pay the VAT or transfer tax. For a business owner may be more advantageous to pay VAT on the transfer tax. In this way, you will be able to claim it as a deduction and refund. If the buyer is a natural person who wishes to acquire a plot of land for personal use, you must be willing to pay the transfer tax. In this case, you pay the 10% instead of the 21% VAT.