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A company asks whether purchasing urban land with pending urbanistic encumbrances allows the application of the VAT liability inversion. The DGT states that the transfer is subject to tax and that urbanistic encumbrance constitutes a real guarantee.
Cuestión planteada Si en la transmisión resulta de aplicación el supuesto de inversión del sujeto pasivo del Impuesto sobre el Valor Añadido previsto en el artículo 84.Uno.2º.e), tercer guion, de la Ley 37/1992.
La transmisión de terrenos con afección urbanística al pago de cargas de urbanización permite aplicar la inversión del sujeto pasivo prevista en el artículo 84.Uno.2º.e), tercer guion, de la Ley 37/1992. Esto se debe a que las obligaciones derivadas de los planes de ordenación urbanística son de carácter real y funcionan como una hipoteca legal tácita. La parcela objeto de consulta, al ser resultante de un proceso de urbanización ya iniciado, está sujeta y no exenta de IVA.
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