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A company that has ceased its business activities and whose sole current purpose is the holding of real estate has requested a ruling on whether the sale of rural properties is subject to VAT or Transfer Tax (ITP). The DGT has ruled that, as the company is not acting as a trader or professional, the transaction is not subject to VAT.
Cuestión planteada Si la operación de venta de las fincas estaría sujeta al Impuesto sobre el Valor Añadido o al Impuesto sobre Transmisiones patrimoniales
Las sociedades mercantiles tienen la condición de empresario o profesional salvo prueba en contrario. No tendrán dicha condición cuando no realicen una actividad empresarial o profesional, como ocurre en la mera tenencia de bienes inmuebles sin intención de destinarlos a una actividad económica. En este caso, la transmisión no está sujeta al IVA, sino que tributa por el Impuesto sobre Transmisiones Patrimoniales.
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