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An individual under the special agricultural regime seeks clarification regarding VAT on the sale of rural land. The DGT explains that the supply of non-buildable rural land is exempt, but allows for a waiver of this exemption so that the transaction becomes taxable and the reverse charge mechanism applies.
Cuestión planteada Conocer determinados aspectos en el ámbito del Impuesto sobre el Valor Añadido derivados de la transmisión de la finca.
La entrega de terrenos rústicos y construcciones agrarias indispensables para la explotación está exenta de IVA. No obstante, el sujeto pasivo puede renunciar a la exención si el adquirente es un sujeto pasivo con derecho a deducción. Si se renuncia y la operación es sujeta y no exenta, la condición de sujeto pasivo recae en el adquirente, por lo que el vendedor no debe realizar la liquidación y pago del impuesto.
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