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A real estate developer has enquired whether the expropriation of urban land is subject to VAT and how a potential price increase would affect it. The Directorate-General for Taxes (DGT) has ruled that the transaction is subject to the tax and that the fair price (justiprecio) must not include the VAT amount.
Cuestión planteada Si dicha expropiación se encontraría sujeta al Impuesto sobre el Valor Añadido. Si, en caso de que se estime su recurso sobre la valoración del terreno expropiado, se devengará el Impuesto sobre el Valor Añadido de dicho incremento en el precio. Devengo del Impuesto sobre el Valor Añadido de la expropiación y del incremento de precio que, en su caso, se pueda producir en el futuro.
La expropiación forzosa se considera una entrega de bienes sujeta a IVA cuando el transmitente es empresario. Al ser un terreno con condición de solar, la entrega no está exenta, salvo que se destine a parques, jardines o vías públicas. El justiprecio representa el valor económico del bien y no incluye el IVA, por lo que el cedente debe repercutirlo de forma independiente. Si el precio aumenta por resolución judicial, se deberá rectificar la base imponible y las cuotas.
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