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A community of property acting as a developer inquired whether the sale of a plot resulting from a parceling operation was subject to VAT and whether the passive investment rule applied due to urbanistic encumbrances. The DGT determines that the transaction is subject to VAT as it involves a buildable land and that the passive investment rule does not apply.
Cuestión planteada Si la consultante tendría la consideración de empresario o profesional a efectos del Impuesto sobre el Valor Añadido. Si dicha transmisión se encontraría sujeta y no exenta del Impuesto sobre el Valor Añadido. Si a la transmisión le resultaría de aplicación el supuesto de inversión del sujeto pasivo del Impuesto sobre el Valor Añadido previsto en el artículo 84.Uno.2º.e), tercer guion, de la Ley 37/1992.
La comunidad de bienes tiene la condición de empresario al ordenar medios para la promoción de edificaciones. La entrega de un terreno calificado como solar o edificable no está exenta de IVA según el artículo 20.Uno.20º de la Ley 37/1992. No es aplicable la inversión del sujeto pasivo por ejecución de garantía, ya que las cargas urbanísticas de la reparcelación constituyen una afección real al cumplimiento de deberes y no una garantía de deuda en los términos del artículo 84.Uno.2º.e).
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