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A local council has enquired whether the sale of a rural plot containing a warehouse and a small building is exempt from VAT. The Directorate General for Taxes (DGT) has ruled that the exemption does not apply if the buildings are transferred for the purpose of demolition to make way for a new urban development.
Cuestión planteada Si a la entrega del referido inmueble le resultaría de aplicación la exención del Impuesto sobre el Valor Añadido prevista en el artículo 20.Uno.20º de la Ley 37/1992.
La exención de terrenos no edificables no se aplica si las edificaciones enclavadas se transmiten para su demolición con carácter previo a una nueva promoción. Si las edificaciones no son indispensables para la actividad agraria, la entrega de la finca solo estaría exenta si la entrega de las edificaciones también lo estuviera. En este caso, al ser el destino la demolición, la operación no se encuentra exenta.
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