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A query was raised regarding the VAT rate applicable to the purchase of an urban plot for the construction of a single-family home. The DGT has determined that, as the land is classified as a developable plot, the transaction is subject to VAT and does not qualify for the exemption applicable to non-buildable land.
Cuestión planteada Tipo impositivo aplicable a la entrega citada a efectos del Impuesto sobre el Valor Añadido.
La transmisión de un terreno que forma parte del patrimonio empresarial y tiene la calificación de solar está sujeta al IVA. No se aplica la exención de terrenos no edificables porque el terreno es apto para la edificación. Al no tratarse de una edificación apta para vivienda en el momento de la entrega, se aplica el tipo impositivo general del 21%.
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