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A physical person inquired whether purchasing land and building a house could be considered a single operation to apply the 10% rate. The DGT responds that since different entrepreneurs are involved in the land and the construction, the operations are independent, and the land is taxed at 21%.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de las mencionadas operaciones. En concreto, saber si la compra del solar y la posterior ejecución de la obra de construcción del inmueble pueden considerarse como una única operación al objeto de aplicar un tipo impositivo reducido del 10 por ciento.
La entrega de terrenos edificables está sujeta al tipo general del 21% y no constituye una ejecución de obra ni la entrega de un edificio terminado. Aunque las operaciones formen parte de un mismo grupo empresarial, si los transmisores del terreno y de la vivienda son empresarios distintos, no se puede considerar una operación única. Por tanto, la venta del solar y las obras de construcción deben tributar de forma independiente.
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