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A landowner delivers urban development rights to an urbanisation agent to cover urbanisation costs. The DGT considers this a service supply subject to VAT, constituting a prepayment in kind.
Cuestión planteada Si la transmisión de dichos derechos de aprovechamiento se encontraría sujeta y, en su caso, exenta del Impuesto sobre el Valor Añadido. Devengo y sujeto pasivo del Impuesto en dicha transmisión.
La transmisión de derechos de aprovechamiento constituye una entrega de bienes sujeta a IVA. Esta entrega se considera un pago anticipado en especie de los futuros servicios de urbanización. El devengo se produce cuando los derechos se ponen a disposición del adquirente, momento en que el acto de reparcelación surta efectos mediante su anuncio público o inscripción registral. La exención por terrenos no edificables no se aplica si el terreno está en curso de urbanización o ya está urbanizado.
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