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A query was raised regarding the VAT liability of transferring plots and buildings within an Urban Interest Group (AIU) and the deductibility of expenses for Personal Income Tax (IRPF). The DGT indicates that entrepreneur status arises when urbanisation costs are incorporated with an intention to sell, and that for IRPF purposes, additional levies (derramas) are considered improvements to the acquisition cost.
Cuestión planteada 1.) Posible sujeción al Impuesto sobre el Valor Añadido de la transmisión o donación de las parcelas resultantes de dicho proceso urbanístico, así como de las edificaciones existentes con carácter previo a la constitución de la Agrupación de Interés Urbanístico y, en su caso, tipo impositivo aplicable. Modelo que debe presentar para ingresar, en su caso, el Impuesto sobre el Valor Añadido.
La condición de empresario profesional en IVA se adquiere cuando se incorporan los costes de urbanización al terreno, siempre que exista intención de vender o ceder el solar. Las parcelas resultantes estarán sujetas al tipo general si se cumplen estos requisitos, incluyendo donaciones por autoconsumo. En cuanto al IRPF, la AIU actúa como fiduciaria, por lo que la adjudicación de terrenos no genera resultado tributario si no se cumplen los requisitos del art. 27.1 LIRPF, y las derramas se integran como mejoras en el precio de adquisición.
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