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A commercial entity has requested clarification on whether the transfer of non-buildable land is exempt from VAT. The Directorate General for Taxes (DGT) has ruled that the exemption applies if the land is rural or if no physical transformation works have begun, but it does not apply if the land is currently undergoing urbanisation or is classified as buildable.
Cuestión planteada Si a la transmisión del terreno le resultaría de aplicación la exención prevista en el artículo 20.Uno.20º de la Ley 37/1992.
La exención de terrenos no edificables no se aplica si el terreno está en curso de urbanización o ya está urbanizado. Se considera en curso de urbanización cuando se han iniciado operaciones materiales de transformación física o el transmitente ha asumido costes de urbanización. Si el terreno es ya edificable (solar o con licencia), la entrega está sujeta y no exenta. En caso de renuncia a la exención por parte del empresario, se aplicará la inversión del sujeto pasivo.
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