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An individual engaged in garage rental seeks clarification on whether the sale of urban land not used for their business activity should be subject to VAT or ITP. The DGT rules that, as the land does not form part of the business assets, the transaction is not subject to VAT.
Cuestión planteada Si la venta del terreno debe quedar sujeta al Impuesto de Transmisiones Patrimoniales o al Impuesto sobre el Valor Añadido.
Aunque la consultante sea empresario o profesional a efectos del IVA, la transmisión de un terreno que no ha sido afectado a su actividad ni forma parte de su patrimonio empresarial no se realiza en el desarrollo de dicha actividad. Por tanto, la operación no está sujeta al IVA y debe tributar por el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados (ITP y AJD) como transmisión patrimonial onerosa.
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