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A construction company has enquired whether the transfer of developed land, received from a compensation board as payment for its services, is subject to VAT. The DGT has ruled that the transaction is subject to the tax because the board is acting as a business entity and the land has already undergone a development process.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la entrega de terrenos urbanizados a la entidad consultante.
La junta de compensación tiene la condición de empresario y sus servicios están sujetos al IVA. La entrega de terrenos urbanizados a la constructora en pago de servicios es una entrega de bienes realizada por un empresario en su actividad económica, por lo que está sujeta al impuesto. No aplica la exención de terrenos rústicos porque el terreno ya se encuentra en curso de urbanización o urbanizado tras haber satisfecho costes de transformación física. El sujeto pasivo es la junta de compensación, que debe repercutir el 21% de IVA.
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