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A private individual has enquired about whether the transfer of land involving a leasehold right and a commercial building is subject to VAT. The DGT has determined that the transaction is subject to the tax if the land is building land and the transferor is acting as a business owner.
Cuestión planteada Sujeción y, en su caso, exención del Impuesto sobre el Valor Añadido de la entrega del terreno objeto de consulta.
La entrega del terreno estará sujeta al IVA si el transmitente tiene la condición de empresario o profesional y el terreno tiene la condición de edificable. La subrogación en el derecho de arrendamiento por parte del adquirente, sin contraprestación específica, no constituye una operación sujeta al impuesto. La calificación de edificable depende de si el terreno es solar o cuenta con licencia administrativa para edificar.
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