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A query was raised regarding whether the sale of an urban plot belonging to a limited company's private assets is subject to VAT or Transfer Tax (ITPAJD). The DGT ruled that the transaction is not subject to VAT if the sale is carried out as part of private asset management rather than in the course of a business activity.
Cuestión planteada Sujeción de la citada operación al Impuesto sobre el Valor Añadido o a la modalidad de transmisiones patrimoniales onerosas del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
Para que la venta de un bien del patrimonio privado de un empresario esté sujeta al IVA, debe realizarse en el ámbito de su actividad económica y no en la gestión de su patrimonio privado. Si la operación no está sujeta al IVA, se analizará su sujeción al ITPAJD en la modalidad de transmisiones patrimoniales onerosas. Si la operación está sujeta y no exenta de IVA, no se aplicará el ITPAJD por transmisiones patrimoniales, pero podría tributar por actos jurídicos documentados.
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