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A company has requested a ruling regarding the taxability and exemptions of contributions to a compensation board for Transfer Tax (ITP) and VAT. The DGT clarifies that the ITP exemption only applies to initial contributions and proportional allocations, and examines the potential VAT exemption for rural land.
Cuestión planteada Sujeción y exención de las aportaciones voluntarias a una junta de compensación por la consultante en el Impuesto sobre el Valor Añadido y el Impuesto sobre Transmisiones Patrimoniales Onerosas.
En ITP, la exención solo alcanza a la aportación de terrenos a las Juntas de Compensación y a las adjudicaciones de solares proporcionales a lo aportado, excluyendo expropiaciones o transmisiones ajenas al proceso urbanístico. En IVA, si la junta es no fiduciaria y la sociedad es empresario, la entrega de terreno rústico puede estar exenta según el art. 20.Uno.20º, permitiéndose la renuncia a la exención bajo ciertas condiciones.
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