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A real estate development company has enquired whether the sale of non-buildable rural land should be included in the general VAT pro rata calculation. The DGT has determined that while the transaction is taxable, it is exempt, and since it does not constitute an investment asset, its value must be included in the denominator used for the pro rata calculation.
Cuestión planteada Cómputo de dicha entrega en la prorrata general del Impuesto sobre el Valor Añadido.
La transmisión de un terreno rústico no edificable y sin obras de urbanización está sujeta pero exenta de IVA según el artículo 20.Uno.20º de la Ley 37/1992. Al haber pasado de ser un bien de inversión agrícola a formar parte de las existencias de la actividad de promoción, su importe debe incluirse en el denominador de la prorrata general de deducción, conforme al artículo 104.Tres.3º de la Ley 37/1992.
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