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A landowner paying urbanisation fees wishes to contribute the land to a company via a capital increase. The DGT states that if the purpose is sale or transfer, the owner is considered a businessperson and the contribution is subject to VAT.
Cuestión planteada Tributación de la citada operación en el Impuesto sobre el Valor Añadido y en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
El propietario adquiere la condición de empresario si paga costes de urbanización con intención de vender o ceder el suelo. Al estar en curso de urbanización por el pago de derramas, la aportación de los terrenos a la sociedad se considera entrega de bienes sujeta al IVA al 21%. Respecto al ITPAJD, si la operación es de reestructuración, no está sujeta; si no lo es, la ampliación de capital está exenta.
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