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The query asks when owners of land participating in a fiduciary compensation committee become entrepreneurs or professionals for VAT purposes. The DGT responds that this occurs when they pay the first urbanisation contribution, provided there is an intention to sell the land.
Cuestión planteada - A efectos del Impuesto sobre el valor añadido, si tienen la condición de empresario o profesional y en qué momento se adquiriría dicha condición.
Los propietarios de terrenos que participan en una junta de compensación fiduciaria adquieren la condición de empresarios o profesionales en el momento en que se incorporan los costes de urbanización al terreno, concretamente al pagar la primera derrama. Esta condición requiere la intención de vender, adjudicar o ceder los terrenos, lo cual puede acreditarse por diversos medios de prueba. Si no existe ánimo de venta, el propietario actúa como consumidor final y la operación queda fuera del ámbito del IVA.
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