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A company that has not conducted business activities for several years but owns urban land has enquired whether the sale of such land is subject to VAT. The DGT has ruled that the status of taxable person is maintained during the liquidation of business assets and that the sale of established urban land is subject to the tax.
Cuestión planteada Sujeción al Impuesto de la transmisión de los terrenos y sujeto pasivo de la operación.
La condición de sujeto pasivo no se pierde por el cese de actividad si el empresario continúa liquidando su patrimonio o enajenando bienes afectos. La transmisión de terrenos urbanizados calificados como suelo urbano consolidado es una operación sujeta al IVA al 21%. Si los terrenos están afectados por un derecho real de garantía, se aplicará la inversión del sujeto pasivo; de lo contrario, el transmitente será el sujeto pasivo.
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