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A company asks whether the sale of a plot resulting from a reparceling, with unfinished urbanisation and a registry charge for urbanisation costs, is subject to VAT and whether the passive investment can apply. The DGT determines that the transaction is VAT liable and that passive investment may apply if the buyer is responsible for paying urbanisation costs.
Cuestión planteada Si la transmisión se encontraría sujeta y, en su caso, exenta del Impuesto sobre el Valor Añadido y si le resultaría de aplicación el supuesto de inversión del sujeto pasivo del Impuesto sobre el Valor Añadido previsto en el artículo 84.Uno.2º.e), tercer guion, de la Ley 37/1992.
La entrega de un terreno en curso de urbanización, cuando el transmitente ha satisfecho parte de los costes de transformación física o estos se han iniciado, está sujeta y no exenta de IVA. Asimismo, la transmisión de terrenos afectos al pago de las cargas de urbanización está sujeta al supuesto de inversión del sujeto pasivo previsto en el artículo 84.Uno.2º.e), tercer guion, de la Ley 37/1992, siempre que al adquirente le corresponda el pago de dichas cargas.
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