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A landowner, whose plot was developed through a compensation board, has enquired whether the sale of said land is subject to VAT or ITP. The DGT has ruled that, as there was no prior intention to sell and the owner is not an entrepreneur, the transaction is not subject to VAT, but is subject to ITP.
Cuestión planteada Son dos las cuestiones planteadas:
La condición de empresario para el IVA depende de la intención de venta, cesión o adjudicación de los terrenos urbanizados. Si no existe dicho ánimo, la operación queda fuera del ámbito del IVA. En este caso, la venta tributará por la modalidad de transmisiones patrimoniales onerosas del ITP y AJD, siendo el adquirente el obligado al pago.
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