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A compensation board has requested a ruling regarding the VAT treatment of land transfers, levies, compensation payments, and the accrual of contributions from board members. The DGT has determined that compensation payments do not constitute consideration for services and examines the exemption of land based on its level of urbanisation.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las entregas de terrenos señaladas, así como de las derramas que la consultante gire los juntacompensantes, y sujeto pasivo de las mismas. Sujeción al Impuesto sobre el Valor Añadido de la indemnización que satisfaga la entidad consultante. Devengo del Impuesto sobre el Valor Añadido en la aportación de los terrenos que realicen los juntacompensantes a la consultante en pago de los gastos de urbanización.
Las indemnizaciones por cese de actividad o demolición no constituyen contraprestación de servicios y no están sujetas al IVA. Las derramas imputadas por la junta a juntacompensantes empresarios están sujetas al impuesto. La entrega de terrenos puede estar exenta si es antes de iniciar la transformación material o si son terrenos rústicos, pero estará sujeta si se han satisfecho costes de urbanización o si son terrenos en curso de urbanización o edificables. El devengo de la entrega de terrenos en pago de urbanización ocurre cuando se produce el anuncio público de la reparcelación.
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