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A property developer has requested a ruling regarding the taxation of acquiring a share of land in exchange for constructing residential and hotel projects. The DGT analyses the exemption on land, the reverse charge mechanism in construction works, and the status of community of property owners as taxable persons.
Cuestión planteada 1º.- Tributación en el Impuesto sobre el Valor Añadido de la adquisición de las fincas.
La entrega de terrenos puede estar exenta si son rústicos o no edificables, pero estará sujeta si se han iniciado obras de urbanización material o si son solares. En la ejecución de obras de construcción, se aplicará la inversión del sujeto pasivo cuando el destinatario sea empresario y el contrato sea entre promotor y contratista. La comunidad de bienes será sujeto pasivo si actúa como unidad económica con ordenación conjunta de medios y riesgo, como en el caso del proyecto hotelero.
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