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A company specialising in property leasing has enquired whether the sale of an urban plot, acquired in 2006 and never used for its business activities, is subject to VAT. The Directorate-General for Taxes (DGT) has ruled that if the sale is conducted as private asset management rather than within the scope of economic activity, it is not subject to the tax.
Cuestión planteada Tributación, a efectos del Impuesto sobre el Valor Añadido, de la operación de venta de la parcela.
Para determinar la sujeción al IVA de la venta de un bien del patrimonio privado de un empresario, se debe atender a la intención de destinar el bien a fines privados o económicos y a las circunstancias de la venta. Si la operación se realiza en el ámbito de la gestión y administración del patrimonio privado y no en el ejercicio de la actividad económica, la entrega no está sujeta al impuesto. La afectación del bien al patrimonio empresarial o privado es una cuestión de hecho que debe probar el interesado.
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