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A landowner has enquired whether the sale of their urban plots, following an urbanisation process via a compensation board, is subject to VAT. The DGT explains that liability depends on whether the seller acquires the status of a businessperson or professional by incorporating urbanisation costs with the intent to sell.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la venta de las parcelas consultadas.
Si la junta de compensación es fiduciaria, el propietario adquiere la condición de empresario desde el pago de la primera derrama de urbanización, siempre que exista intención de venta. En este caso, la venta de las parcelas estará sujeta al IVA al 21%. Si la junta no es fiduciaria, el propietario no adquiere la condición de empresario por la urbanización y la venta queda fuera del ámbito del IVA. La condición de empresario depende de la ordenación de medios y el ánimo de lucro mediante la venta o cesión de los terrenos.
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