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A query was raised regarding whether the sale of plots acquired by an entity is subject to VAT. The DGT ruled that liability depends on whether the entity holds the status of entrepreneur or professional, which requires proving the intention to use the land for business activities at the time of acquisition.
Cuestión planteada Sujeción de la venta al Impuesto sobre el Valor Añadido.
Para ser sujeto pasivo del IVA, la entidad debe actuar en el desarrollo de una actividad empresarial o profesional. La intención de destinar los bienes a dicha actividad debe confirmarse mediante elementos objetivos, como la deducción del impuesto soportado. Si se acredita dicha intención y los terrenos forman parte del patrimonio empresarial, la transmisión estará sujeta al IVA. De lo contrario, la operación no estará sujeta al IVA y tributará por el Impuesto sobre Transmisiones Patrimoniales.
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