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An real estate company asks about VAT on land and share contributions to a new entity, and subsequent share transfer. The DGT examines whether the land is exempt due to being rural or subject to urbanisation works.
Cuestión planteada Si la aportación no dineraria de las fincas y de la cuota indivisa que va a realizar la entidad consultante a la entidad D se encontraría sujeta y, en su caso, exenta del Impuesto sobre el Valor Añadido. Si la entidad D tendría, en su caso, derecho a la deducción de las cuotas del Impuesto soportadas como consecuencia de dicha aportación no dineraria. Si la transmisión de las acciones de la Entidad D que va a realizar la consultante a la Entidad H se encontraría sujeta y, en su caso, exenta del Impuesto sobre el Valor Añadido.
La entrega de terrenos está exenta si son rústicos o no se han iniciado obras materiales de transformación física. Si el transmitente ha asumido costes de urbanización o se han iniciado obras materiales, el terreno se considera en curso de urbanización y la entrega está sujeta a IVA. Los terrenos que ya son solares o edificables están sujetos al impuesto sin exención. La entidad receptora podrá deducir el IVA si adquiere la condición de empresario con la intención objetiva de desarrollar la actividad.
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