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A company has requested a ruling regarding the VAT liability on the purchase of rural estates and a leased petrol station. The DGT has determined that the sale of rural land is not subject to VAT, whereas the petrol station is subject to it, as it does not constitute an autonomous economic unit.
Cuestión planteada Sujeción de la transmisión de la estación de servicio y en su caso, aplicación de la renuncia del artículo 20.Dos de la Ley 37/1992.
La transmisión de terrenos rústicos no está sujeta al IVA si el transmitente no es empresario o profesional. La estación de servicio está sujeta al impuesto por ser una mera cesión de bienes sin estructura organizativa de factores de producción. Al ser una edificación, la entrega puede estar exenta si es una segunda o ulterior entrega, permitiéndose la renuncia a la exención si el adquirente es sujeto pasivo con derecho a deducción.
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