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A query was raised regarding whether the urbanisation of land by its owners for subsequent sale constitutes a business activity or a capital gain. The DGT has determined that, by acting as developers of the urbanisation, the land becomes inventory and its sale generates income from business activities.
Cuestión planteada Si existiría actividad empresarial o la posterior venta de las parcelas resultantes tributarían como ganancias patrimoniales en el Impuesto sobre la Renta de las Personas Físicas
La promoción inmobiliaria para la venta supone una actividad económica al existir una ordenación por cuenta propia de medios productivos. En el caso de Juntas de compensación, la mera cesión de terrenos no implica necesariamente una actividad económica, pero si los propietarios desarrollan la urbanización para transmitir los terrenos, estos se consideran existencias. Por tanto, la transmisión de terrenos urbanizados genera rendimientos de actividades económicas en lugar de ganancias o pérdidas patrimoniales.
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