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A company asks whether subject passive investment applies in purchasing rural land and whether VAT is deductible. The DGT clarifies that this mechanism depends on whether the land is buildable or rural, with waiver of exemption.
Cuestión planteada Obligatoriedad de aplicar el mecanismo de inversión del sujeto pasivo y, en tal caso, saber si sería deducible el Impuesto sobre el Valor Añadido satisfecho en la operación.
Si el terreno es edificable, la operación está sujeta y no exenta, por lo que el vendedor es el sujeto pasivo y no aplica la inversión del sujeto pasivo. Si el terreno es rústico o no edificable, la operación está exenta, pero si se renuncia a dicha exención, el adquirente será el sujeto pasivo mediante el mecanismo de inversión. El derecho a la deducción del IVA dependerá de que el destino del bien (como el arrendamiento de naves) genere derecho a deducción.
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