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A natural person wishes to acquire a share of a commercial entity's property to extinguish a fractional interest in a plot. The DGT determines that, as the land is urbanised with solar status, the transaction is subject to VAT and does not benefit from the rural land exemption.
Cuestión planteada Si dicha transmisión se encontraría sujeta al Impuesto sobre el Valor Añadido.
La entrega de terrenos edificables, como los solares, no está exenta del IVA por exclusión expresa del artículo 20.Uno.20º de la Ley 37/1992. Si el terreno ya cuenta con la condición de solar o es edificable por licencia administrativa, la transmisión está sujeta y no exenta. En este caso concreto, la entrega de la parte del terreno urbanizado y con condición de solar queda gravada al tipo general del 21 por ciento.
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