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Rural land to rent

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Hello guys :) I need some advisory helps. I would like to rent a rustic land in South Spain. I will use it for business reasons but before we need to get the approval of some licenses. It will take time, i know it and I'm not worried.
In the meantime I need to sign the rental contract. the contract (at the beginning) will be sign between 2 individual persons; only after the licenses approval, the contract will be under the name of a company. My question is: before to get the licenses, I must pay the VATeven there is no business and no company? thanks in advance. Alessandra

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