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A company has requested a ruling regarding the VAT and ITP/AJD taxation on the acquisition of land, its urbanisation, construction, and subsequent horizontal division. The DGT has determined that supplies of goods by developers are subject to VAT and that certain registry acts are taxed at the variable rate of ITP/AJD.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido y en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados de las operaciones descritas.
En el IVA, la entrega de suelo urbanizable por empresarios está sujeta al impuesto y no goza de la exención de terrenos no edificables. La construcción de la edificación a cambio del suelo constituye una entrega de bienes sujeta a IVA. En el ITP/AJD, las operaciones sujetas a IVA no tributan como transmisiones patrimoniales onerosas, sino por la cuota variable del documento notarial. La declaración de obra nueva y la división horizontal tributan por la cuota variable del documento notarial según su base imponible específica.
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