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An individual enquired whether the sale of a rural plot that had undergone development, without prior intent to sell, was subject to VAT. The DGT ruled that, as the individual did not act as a business owner nor have an intention to sell, the transfer is not subject to the tax.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de la transmisión del terreno.
Para que la transmisión de un terreno urbanizado esté sujeta al IVA, el transmitente debe tener la condición de empresario o profesional, lo cual requiere haber satisfecho costes de urbanización con ánimo de venta, adjudicación o cesión. Si el propietario no asume los costes de transformación material del terreno y no tiene la intención de venderlo, no se convierte en urbanizador ni en empresario. En este caso, la transmisión no está sujeta al IVA, aunque sí podría tributar por el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
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