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A query was raised regarding whether reserving plots within a re-parceling project for a Compensation Board to sell for financing works constitutes a change in assets. The DGT ruled that, as the Board acts in a fiduciary capacity, there is no transfer of land or change in the owners' assets at that stage.
Cuestión planteada 1. Si la reserva de parcelas efectuada en el Proyecto de Reparcelación a favor de la Junta de Compensación, para que ésta proceda a su enajenación, supone alguna alteración en el patrimonio de los juntacompensantes, susceptible de generar ganancias o pérdidas en el Impuesto sobre la Renta de las Personas Físicas o en el Impuesto sobre Sociedades.
La incorporación de terrenos a una Junta de Compensación fiduciaria y la reserva de parcelas para su venta no conllevan la transmisión de los mismos, por lo que no suponen variación patrimonial para los propietarios. La renta se producirá únicamente cuando la Junta venda los terrenos a terceros, momento en el que se calculará la ganancia o pérdida por la diferencia entre el precio de enajenación y el de adquisición. En el Impuesto sobre el Valor Añadido, la entrega de terrenos a la Junta se considera un pago anticipado en especie de los servicios de urbanización, devengándose cuando se produce el anuncio público de la reparcelación.
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