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A resident of Belgium requested a ruling regarding the VAT liability on the sale of developed land through a compensation board. The DGT determined that the activity classifies the inquirer as a business entity and that the delivery of developed plots is subject to VAT.
Cuestión planteada 1. Sujeción al Impuesto sobre el Valor Añadido por la venta de los terrenos urbanizados.
La participación en una junta de compensación donde la junta actúa como mera fiduciaria convierte a los miembros en empresarios si realizan actividades de urbanización o promoción. La entrega de terrenos urbanizados no goza de la exención de terrenos rústicos. Para que un no residente tenga establecimiento permanente, debe disponer de una estructura con medios humanos y técnicos suficientes; la mera titularidad de un inmueble no basta si no hay personal para gestionar la actividad. En la venta de terrenos urbanizados por un no residente, el adquirente es el sujeto pasivo obligado al cumplimiento de los deberes del impuesto.
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