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A query was raised regarding the VAT treatment of land transfers by a homeowners' association seeking to develop and sell plots. The DGT has determined that if owners incur development costs with the intent to sell, they acquire the status of entrepreneurs, making the supply of land undergoing development or land suitable for building subject to VAT.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de la transmisión del terreno.
Los propietarios de terrenos se convierten en empresarios cuando incorporan los costes de urbanización y tienen intención de venta. La entrega de terrenos en curso de urbanización o ya urbanizados está sujeta y no exenta de IVA. Los terrenos edificables (solares o con licencia) también están sujetos al impuesto por exclusión expresa de la exención. Solo los terrenos rústicos o no edificables están exentos, salvo que se haya iniciado la transformación física del terreno.
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