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An individual who is not a business owner has enquired whether the sale of land within an execution unit is subject to VAT. The DGT has ruled that business status arises upon the incorporation of urbanisation costs, and that taxation depends on whether the land is rural, undergoing urbanisation, or is buildable.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de la transmisión del terreno.
El vendedor adquiere la condición de empresario cuando incorpora costes de urbanización al terreno y tiene ánimo de venta. Si la entrega es de terreno rústico antes de iniciar la urbanización material, está exenta. Si el terreno está en curso de urbanización o ya es edificable, la entrega por un empresario estará sujeta y no exenta. En caso de renuncia a la exención en terrenos exentos, se aplicará la inversión del sujeto pasivo.
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