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A company asks whether the contribution of land with a building (to be demolished) to another entity's capital is exempt from VAT. The DGT states that since material urbanisation works have started, the land is considered in urbanisation process and the transaction is subject to VAT.
Cuestión planteada Sujeción y, en su caso, exención del Impuesto sobre el Valor Añadido de dicha aportación.
La aportación de elementos del patrimonio empresarial a una sociedad se considera entrega de bienes sujeta a IVA. Si el terreno tiene edificaciones que serán demolidas para una nueva promoción, prima la entrega del terreno. Al haberse iniciado la ejecución de obras materiales de transformación física (como el desvío de acometidas eléctricas), el terreno se considera en curso de urbanización, lo que excluye la exención y hace que la entrega esté sujeta al impuesto.
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