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A company asks whether the acquisition of developable land as payment for a debt is VAT-exempt or falls under the passive investor investment rule. The DGT states that, since no material urbanisation works have been started, the delivery is VAT-exempt.
Cuestión planteada Si a la entrega de dicha finca le resultaría de aplicación la exención prevista en el artículo 20.Uno.20º de la Ley 37/1992 y, en su caso, si resultaría de aplicación algún supuesto de inversión del sujeto pasivo previsto en el artículo 84.Uno.2º.e) de la Ley 37/1992.
La entrega de terrenos no edificables está exenta según el artículo 20.Uno.20º de la Ley 37/1992. Para que un terreno se considere en curso de urbanización, deben haberse iniciado obras materiales de transformación física, no basta con trámites administrativos. Si la transmisión ocurre sin que el transmitente haya satisfecho costes de transformación material, el terreno mantiene su naturaleza rústica y la exención es aplicable. Si se renuncia a la exención, se aplicaría la inversión del sujeto pasivo.
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