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A query was raised regarding whether the transfer of an urbanised plot by heirs is subject to VAT or Transfer Tax (ITPAJD). The DGT ruled that if the heirs do not hold the status of business owners or professionals, the transaction is not subject to VAT.
Cuestión planteada Sujeción de la transmisión descrita al Impuesto sobre el Valor Añadido o al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La condición de empresario depende de la intención de destinar el bien a una actividad económica, no basta con el alta en el censo. Si los herederos no acreditan dicha intención, la transmisión no está sujeta al IVA. En caso de que sí fueran empresarios, la venta de terrenos urbanizados estaría sujeta al IVA al 21% y no exenta. Si la operación está sujeta y no exenta de IVA, no se aplica el ITPAJD por transmisiones onerosas, pero sí el de actos jurídicos documentados.
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