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A company asks whether purchasing a plot resulting from a reparceling, subject to urbanistic burdens, allows applying the passive investor investment rule. The DGT states that, as it is a plot with a classification of land, the transaction is VAT liable and does not qualify under the guarantee execution rule.
Cuestión planteada Si a la transmisión le resultaría 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 entrega de terrenos que ya son solares o edificables no está exenta de IVA por exclusión expresa del artículo 20.Uno.20º de la Ley 37/1992. Las cargas urbanísticas derivadas de proyectos de reparcelación constituyen una garantía real según la legislación del suelo. Por tanto, la existencia de estas cargas no permite aplicar el supuesto de inversión del sujeto pasivo previsto en el artículo 84.Uno.2º.e), tercer guion, de la Ley 37/1992.
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