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A company has requested clarification on whether the transfer of unconsolidated urban land is exempt from VAT and whether such an exemption can be waived. The DGT explains that the exemption depends on whether physical works to transform the land have begun.
Cuestión planteada Si a la entrega de dichos terrenos le resultaría de aplicación la exención prevista en el artículo 20.Uno.20º de la Ley 37/1992 y si es posible la renuncia a la citada exención.
La exención del artículo 20.Uno.20º de la Ley 37/1992 aplica a terrenos no edificables, excluyendo los urbanizados o en curso de urbanización. Se considera en curso de urbanización solo cuando se han iniciado obras materiales de transformación física, no por trámites administrativos. Si se cumplen los requisitos de exención, el sujeto pasivo puede renunciar a ella si el adquirente es un sujeto pasivo con derecho a deducción. En caso de renuncia, se aplicará la inversión del sujeto pasivo.
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