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The taxpayer queried whether participation in a compensation board qualifies them as a VAT entrepreneur and whether interest on unpaid levies is deductible. The DGT ruled that entrepreneur status depends on the intention to sell the land and that late payment interest is non-deductible as it constitutes compensation.
Cuestión planteada A efectos del Impuesto sobre el Valor Añadido, se cuestiona si la consultante tiene la condición de empresario o profesional en el Impuesto sobre el Valor Añadido y si en la autoliquidación del Impuesto sobre el Valor Añadido puede deducir los intereses generados por la derrama no satisfecha en tiempo.
Los propietarios de terrenos que participan en una junta de compensación adquieren la condición de empresarios en el IVA si abonan derramas con la intención de afectar los terrenos a una actividad empresarial o profesional. Si no existe intención de venta, cesión o adjudicación posterior, no se adquiere dicha condición. Los intereses generados por el retraso en el pago de las derramas tienen naturaleza indemnizatoria y no forman parte de la base imponible del IVA, por lo que no pueden ser objeto de deducción.
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