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A company has requested a ruling regarding the VAT liability and exemption for the transfer of urban development rights. The DGT clarifies that if no material urbanisation works have commenced, the transfer of the land is exempt from VAT, although the taxable person may choose to waive this exemption.
Cuestión planteada 1) Sujeción, y en su caso exención de la transmisión en virtud del artículo 20.Uno.20º de la Ley del Impuesto sobre el Valor Añadido, así como posibilidad de renuncia a dicha exención.
La transmisión de terrenos está exenta de IVA si se realiza antes de iniciar el proceso de urbanización material, es decir, antes de dotar al terreno de infraestructuras como acceso rodado o suministros. Si se han iniciado obras de transformación física o se incorporan costes de urbanización, el terreno se considera en curso de urbanización y la entrega no estará exenta. El sujeto pasivo puede renunciar a la exención si el adquirente tiene derecho a la deducción del impuesto.
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