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A physical person enquires whether the purchase of an already urbanised plot from a company specialised in housing rentals is subject to or exempt from VAT. The DGT determines that the transaction is subject to VAT as it involves the sale of an urbanised plot by a business entity.
Cuestión planteada Sujeción y, en su caso, exención del Impuesto sobre el Valor Añadido de dicha transmisión.
La entrega de terrenos urbanizados o en curso de urbanización por parte de un empresario está sujeta al IVA, ya que la exención de terrenos rústicos no se extiende a los urbanizados. Se considera que el proceso de urbanización ha comenzado cuando se han iniciado obras materiales de transformación física o el transmitente ha asumido costes de urbanización. Si el terreno ya es solar o edificable, la exención no es aplicable por exclusión expresa.
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