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A community of property that acquired plots for industrial warehouse construction asks whether the transfer of two plots in their original state is subject to VAT. The DGT determines that, as the land is urbanized, the transaction is liable and not exempt.
Cuestión planteada Si la transmisión de tales parcelas se encontraría sujeta al Impuesto sobre el Valor Añadido.
La comunidad de bienes es sujeto pasivo si actúa como empresario realizando una actividad empresarial con ordenación de medios y asunción de riesgo. La transmisión de terrenos urbanizados o en curso de urbanización está sujeta al IVA, ya que la exención del artículo 20.Uno.20º no se aplica a estos casos. Si el terreno es edificable o solar, tampoco se aplica la exención por exclusión expresa. En el caso concreto, al tratarse de parcelas ya urbanizadas, la entrega está sujeta y no exenta.
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