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A query was raised regarding whether the sale of land from individuals to a company is subject to VAT. The DGT ruled that if the seller has not paid urbanisation costs that materially transform the land, they do not acquire the status of a business person, and the transaction is not subject to the tax.
Cuestión planteada Sujeción de la citada compraventa al Impuesto sobre el Valor Añadido o a otros impuestos, en su caso.
Un particular no se convierte en empresario para efectos del IVA si transmite el terreno sin haber satisfecho costes de urbanización dirigidos a la transformación material del mismo. Si el adquirente asume dichos costes, la transmisión no está sujeta al IVA, aunque sí podría tributar por el Impuesto sobre Transmisiones Patrimoniales. Por el contrario, si el transmitente incorpora los costes de urbanización con ánimo de venta, se considera empresario y la operación queda sujeta al tipo general del 21%.
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