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A public entity has requested clarification on whether the transfer of land classified as non-consolidated urban land is exempt from VAT. The DGT clarifies that the exemption depends on whether material urbanisation works have begun or if the transferor has incurred costs for the physical transformation of the land.
Cuestión planteada Aclaración de algunas cuestiones recogidas en la contestación vinculante, de 22 de marzo de 2019, consulta número V0615-19.
La exención del artículo 20.uno.20º de la Ley 37/1992 se aplica a terrenos no edificables siempre que no se consideren urbanizados o en curso de urbanización. Se considera terreno en curso de urbanización cuando se han iniciado operaciones materiales de transformación física o el transmitente ha asumido costes de urbanización. Si los terrenos requieren una nueva urbanización por cambios en el planeamiento, no se consideran urbanizados salvo que ya se haya iniciado el nuevo proceso de obras.
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