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A real estate rental company has enquired whether the sale of a plot of land, which has never been used for its business activities, is subject to VAT or Property Transfer Tax (ITPAJD). The Directorate General for Taxes (DGT) ruled that, as the transaction was not carried out in the course of business, VAT does not apply, but Property Transfer Tax does.
Cuestión planteada Tributación de la venta del solar en el ámbito del Impuesto sobre el Valor Añadido y del Impuesto sobre Transmisiones Patrimoniales.
Para que la venta de un bien de patrimonio privado esté sujeta al IVA, debe realizarse en el ámbito de la actividad económica y no en la gestión de patrimonio privado. Si la transmisión no está sujeta al IVA, la operación queda sujeta al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados por el concepto de transmisiones patrimoniales onerosas. En este caso, el sujeto pasivo del impuesto es el adquirente del bien.
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