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A non-profit association has requested a ruling regarding the taxation of membership fee refunds, the sale of plots, and the free transfer of land. The DGT has determined that the sale of plots may be exempt from VAT provided that works involving the physical transformation of the land have not begun, and that free transfers are subject to Inheritance and Gift Tax.
Cuestión planteada 1º) Si la devolución de las cuotas extraordinarias satisfechas por los asociados son ganancia patrimonial para ellos cuando reciban dicho importe.
La entrega de terrenos está exenta de IVA si se realiza antes de iniciar el proceso de urbanización material, entendiendo este como la dotación de infraestructuras físicas. Si la transmisión es de terrenos ya urbanizados o en curso de urbanización, o son terrenos edificables, estarán sujetos y no exentos de IVA. La cesión gratuita de terrenos a una comunidad de propietarios constituye una transmisión lucrativa sujeta al Impuesto sobre Sucesiones y Donaciones.
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