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A company enquired whether the sale of a plot with urbanisation costs paid was exempt from VAT and whether passive investor investment applied. The DGT determines that the transaction is subject to VAT and that passive investor investment does not apply due to the nature of the urbanisation process.
Cuestión planteada Si dicha transmisión se encontraría sujeta y exenta del Impuesto sobre el Valor Añadido. Si a la transmisión 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 terrenos en curso de urbanización está sujeta al IVA cuando el transmitente ha satisfecho todo o parte de los costes de transformación física del terreno. En este caso, la parcela se encuentra en curso de urbanización, por lo que la transmisión está sujeta al tipo general del 21%. No resulta de aplicación la inversión del sujeto pasivo del artículo 84.Uno.2º.e), tercer guion, de la Ley 37/1992, ya que la afección urbanística constituye una garantía real de carácter preferente.
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