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A query was raised regarding whether the sale of a plot of land by a commercial company is subject to VAT or Transfer Tax (ITPAJD). The DGT indicates that VAT liability depends on whether the company holds the status of a business owner and whether the plot is used for its business activities.
Cuestión planteada Cuestiona si la entidad transmitente tiene condición de empresario o profesional a efectos del Impuesto sobre el Valor Añadido y la sujeción de la transmisión del solar al Impuesto sobre el Valor Añadido o al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
Si la sociedad transmitente es empresario o profesional y el solar está afecto a su actividad, la venta está sujeta al IVA. Si la entidad no es empresario o el bien no está afecto, la operación no está sujeta al IVA, pero podría tributar por ITPAJD. El IVA tiene carácter excluyente de la modalidad de transmisiones patrimoniales onerosas del ITPAJD.
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