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A group of individuals has enquired whether the sale of an urban plot undergoing replotting must incur VAT. The DGT has ruled that the sale is not subject to the tax if the sellers do not hold the status of entrepreneurs or professionals, a determination that depends on the intention to sell and the assumption of urbanisation costs.
Cuestión planteada Sujeción de la citada adquisición y posterior venta de la totalidad de la finca al Impuesto sobre el Valor Añadido.
La condición de empresario o profesional surge cuando se incorporan los costes de urbanización al terreno y existe intención de venta, cesión o adjudicación. Si la adquisición inicial se hizo para autopromoción sin ánimo de venta, la posterior entrega del terreno no está sujeta a IVA, aunque se paguen derramas de urbanización. Para que la venta de un porcentaje restante esté sujeta, el vendedor debe ser empresario o profesional, lo cual se puede indicar si no se han deducido las cuotas de IVA de las obras.
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