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A construction and property development company has requested clarification regarding the VAT applicable to the sale of plots, dwellings, and commercial premises, as well as properties intended for lease. The DGT has determined that the tax treatment depends on whether the land is urbanised or buildable, and whether the buildings constitute a first or second delivery.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las entregas descritas.
La entrega de terrenos está exenta si son rústicos o no urbanizados, pero está sujeta al IVA si son solares, edificables o si el transmitente ha asumido costes de urbanización material. Las edificaciones están sujetas al IVA si se consideran primera entrega por el promotor, pero están exentas si se trata de una segunda entrega tras un uso ininterrumpido de dos años por el propietario o arrendatarios. Existe la posibilidad de renunciar a estas exenciones si el adquirente es un sujeto pasivo con derecho a deducción.
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