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A taxpayer asks whether the sale of a plot by a municipality, previously granted under a urban development agreement, is subject to or exempt from VAT. The DGT rules that the transaction is subject to VAT because the land forms part of the municipality's land patrimony, which has an entrepreneurial character.
Cuestión planteada Si la transmisión del solar por el ayuntamiento se encontrará sujeta y, en su caso, exenta del Impuesto sobre el Valor Añadido.
La entrega de terrenos que integran el patrimonio municipal del suelo se considera realizada en el desarrollo de una actividad empresarial. Al tratarse de un solar (terreno edificable), no es aplicable la exención de terrenos no edificables prevista en el artículo 20.Uno.20º de la Ley del IVA. Por tanto, la transmisión está sujeta al impuesto al tipo general.
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