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A City Council has enquired whether the purchase of land containing a ruined dwelling, classified as an area for public roads, is subject to VAT. The Directorate General for Taxes (DGT) indicates that liability depends on whether the seller is a businessperson or professional, though the transaction could be exempt due to its intended use.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de la adquisición del terreno por el ente consultante.
Para que la transmisión del terreno esté sujeta a IVA, el transmitente debe tener la condición de empresario o profesional según la Ley 37/1992. Si se cumple este requisito, la entrega de terrenos no edificables destinados exclusivamente a superficies viales de uso público está exenta de IVA. En este caso, al no actuar el Ayuntamiento como empresario, no procedería la renuncia a la exención.
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