Skip to content
Back to index
V1459-14 2 June 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · empresario

Transfer of urban land classified as a building plot is subject to VAT

A property development company has enquired whether the sale of urban land classified as a building plot to an individual is exempt from VAT. The DGT has ruled that the transaction is subject to the tax and that the exemption for non-buildable land does not apply.

The question raised

Cuestión planteada Exención de la mencionada transmisión.

The DGT's ruling

La entrega de bienes realizada por una sociedad mercantil se considera actividad empresarial sujeta a IVA, independientemente de si el destinatario es empresario o no. El terreno objeto de transmisión no goza de la exención del artículo 20.Uno.20º de la Ley 37/1992 porque, al estar calificado como solar, se considera un terreno edificable. Por tanto, la sociedad debe repercutir el impuesto al adquirente.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact