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An individual has enquired whether the purchase of developable land from a company (which no longer carries out construction activities but remains fiscally active) is subject to VAT. The DGT ruled that liability will depend on the state of urbanisation of the land at the time of the transfer.
Cuestión planteada Conocer si la citada operación de adquisición del terreno está sometida a tributación por el Impuesto sobre el Valor Añadido.
La sociedad mantiene la condición de empresario si no ha liquidado totalmente su patrimonio, aunque haya presentado la baja en el censo. La entrega del terreno estará sujeta a IVA si este se encuentra en curso de urbanización o es un solar/terreno edificable. Estará exenta si el terreno es rústico o no se han iniciado obras de transformación física (urbanización material).
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