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A company asks whether the sale of plots within a development area requiring a new urbanisation plan for buildability is subject to VAT. The DGT states that if no physical transformation works have been started, the transfer is exempt from VAT.
Cuestión planteada Sujeción y, en su caso, exención del Impuesto sobre el Valor Añadido de dicha transmisión.
La exención de terrenos no edificables no se aplica a terrenos urbanizados o en curso de urbanización. Se considera en curso de urbanización solo cuando se han iniciado operaciones materiales de transformación física (acceso, agua, luz, etc.). Si el transmitente no ha satisfecho costes de urbanización o no se han iniciado dichas obras, el terreno no se considera en curso de urbanización y la entrega está exenta. En el caso concreto, al requerir un nuevo proyecto y no haber iniciado obras materiales, la transmisión está sujeta y exenta.
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