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A taxpayer has inquired whether the purchase of a non-consolidated, non-buildable urban plot from a financial institution should be subject to VAT or Transfer Tax (ITP) and Stamp Duty (AJD). The DGT ruled that, as the land is non-buildable, the transaction is exempt from VAT unless the seller expressly waives said exemption.
Cuestión planteada Si la referida operación debe tributar por el Impuesto sobre el Valor Añadido o por el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La entrega de un terreno por un sujeto pasivo del IVA es una operación sujeta a dicho impuesto y no sujeta a ITP. Si el terreno no es edificable, la entrega está exenta de IVA, pero el sujeto pasivo puede renunciar a la exención si el adquirente tiene derecho a la deducción. Si se renuncia a la exención, la operación queda sujeta a IVA y no a ITP, permitiendo aplicar la cuota variable de AJD en escritura pública. Si no hay renuncia, la transmisión queda sujeta a la modalidad de ITP y AJD.
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