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A taxpayer inquired whether purchasing a plot of land to build a primary residence could be taxed at a 10% VAT rate. The DGT ruled that, as the land is unbuilt, the standard rate of 21% applies.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la transmisión de la parcela objeto de consulta. En caso afirmativo, aplicabilidad del tipo impositivo del 10 por ciento a la compra de la parcela, al equipararse a otras modalidades de adquisición de una vivienda nueva, en virtud de lo establecido en, entre otras, la resolución de la Dirección General de Tributos V0531-16.
La transmisión de una parcela urbana sin edificar no constituye la entrega de un edificio apto para vivienda, por lo que no aplica el tipo reducido del 10 por ciento. El tipo aplicable es el general del 21 por ciento, independientemente de la intención de edificar sobre ella. Para que una comunidad de bienes sea sujeto pasivo, debe actuar como una unidad económica con ordenación de medios y asunción conjunta de riesgos. Los propietarios adquieren la condición de empresarios si incorporan costes de urbanización con ánimo de venta.
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