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A construction company asks about VAT treatment in acquiring developable land from an urbanisation agent. The DGT explains that exemption depends on whether the land is rural, under urbanisation, or already developable.
Cuestión planteada Tipo impositivo y, en su caso, exención que sería de aplicación a la adquisición de los citados terrenos a efectos del Impuesto sobre el Valor Añadido. Posibilidad de aplicar el mecanismo de inversión del sujeto pasivo previsto en la citada Ley.
La entrega de terrenos rústicos está exenta de IVA. Si el terreno está en curso de urbanización o ya urbanizado, la operación está sujeta al impuesto si el transmitente ha asumido costes de transformación física. Los terrenos edificables o solares no gozan de la exención y tributan al tipo general del 21%. En caso de exención, esta puede renunciarse si el adquirente es empresario con derecho a deducción, permitiendo la inversión del sujeto pasivo.
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