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A landowner wishes to subdivide an urban plot for individual sale. The DGT examines whether the transaction is subject to VAT or Transfer Tax (ITP/AJD), depending on the seller's status as a business entity and the level of land development.
Cuestión planteada Tributación de la operación a efectos del Impuesto sobre el Valor Añadido y del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados y obligaciones formales, en su caso, a efectos del Impuesto sobre el Valor Añadido.
La entrega de terrenos está sujeta a IVA si el transmitente actúa como empresario o profesional, lo cual ocurre cuando ordena medios para desarrollar la actividad y asume el riesgo, especialmente desde que incorpora costes de urbanización al terreno con intención de venta. Si el terreno está en curso de urbanización o ya es edificable, la operación no goza de la exención de terrenos rústicos. Si la operación está sujeta a IVA, no tributa por ITP/AJD, salvo que la entrega goce de exención en el IVA.
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