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The DGT determines that VAT treatment depends on whether the buyer demolishes or rehabilitates the building and whether urbanistic charges allow the passive investor benefit.
Question posed: Whether said transfer would be subject to and exempt from Value Added Tax. Whether the reverse charge mechanism for Value Added Tax, as provided for in Article 84.One.2º.e), third indent, of Law 37/1992, would apply to the transfer.
La entrega estará sujeta y no exenta si el adquirente demuele la edificación o realiza una rehabilitación que no cumpla los requisitos legales. Estará sujeta pero exenta si no hay demolición ni rehabilitación conforme al artículo 20.Uno.22.B. La inversión del sujeto pasivo aplica a terrenos con afección registral por cargas urbanísticas exigibles, siempre que la transmisión sea entre empresarios o profesionales.
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