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A company asked whether the transfer of land in ongoing urbanisation and subsequent construction of buildings should be treated separately or as a single operation. The DGT determines that delivery of the buildings is the main service, while delivery of the land and urbanisation works are accessory services.
Cuestión planteada Si en la transmisión del terreno habría resultado de aplicación la regla de inversión del sujeto pasivo del Impuesto sobre el Valor Añadido prevista en el artículo 84.Uno.2º.e) de la Ley 37/1992. Si a las facturas que la consultante emita a la adquirente por continuar con las labores de urbanización y la construcción y entrega final de las naves les resultaría de aplicación el mecanismo de inversión del sujeto pasivo previsto en el artículo 84.Uno.2º.f) de la Ley 37/1992.
La entrega del terreno y la ejecución de las obras de urbanización son prestaciones accesorias de la entrega de las naves terminadas, que constituye la prestación principal. Al ser una operación única desde el punto de vista económico, las prestaciones accesorias siguen el mismo régimen tributario que la principal. Por tanto, no se aplica la inversión del sujeto pasivo del artículo 84.Uno.2º.e), tercer guion, de la Ley 37/1992 a la entrega de las naves ni a las prestaciones accesorias.
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