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A sports club has requested a ruling regarding the taxation of the transfer of plots containing a stadium, followed by its subsequent free provision. The DGT has determined that the transfer of the plots is subject to VAT as the building is intended for demolition, and that the subsequent free provision constitutes self-consumption of services subject to the tax.
Cuestión planteada Si la entrega de las parcelas se encontraría sujeta y exenta del Impuesto sobre el Valor Añadido. Devengo. Sujeto pasivo. Si la cesión gratuita del estadio se encontraría sujeta al Impuesto sobre el Valor Añadido.
La entrega de parcelas está sujeta a IVA porque el edificio en ellas contenido será demolido por el adquirente, no aplicando la exención de edificaciones. Se aplica la inversión del sujeto pasivo si los terrenos están afectos al pago de cargas de urbanización y el adquirente es empresario. El devengo ocurre con la escritura pública, salvo que se excluya inequívocamente su efecto traditorio. La cesión gratuita del inmueble tras la transmisión constituye un autoconsumo de servicios sujeto al impuesto.
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