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A company asks whether the sale of plots within a reparceling project, where the buyer pays part of the mortgage debt, is exempt from VAT or subject to the passive party's investment. The DGT states that, as infrastructure works have started, the land is in ongoing urbanisation and the transaction is VAT liable.
Cuestión planteada Si la transmisión de las parcelas se encontraría exenta del Impuesto sobre el Valor Añadido y, en su caso, si le resultaría de aplicación alguno de los supuestos de inversión del sujeto pasivo del Impuesto sobre el Valor Añadido previstos en el artículo 84.Uno.2º.e) de la Ley 37/1992.
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