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A natural person owning urbanised plots has enquired whether their transfer is subject to VAT. The DGT has ruled that, having carried out the urbanisation, the owner acquires the status of a business person, and the transfer of urbanised land does not benefit from the exemption applicable to rural land.
Cuestión planteada Si dicha entrega se encuentra sujeta al Impuesto sobre el Valor Añadido.
La entrega de terrenos urbanizados o en curso de urbanización no está exenta de IVA, según el artículo 20.Uno.20º de la Ley 37/1992. El propietario que asume costes de transformación física del terreno adquiere la condición de empresario o profesional. Si la transmisión ocurre tras haber iniciado o finalizado la urbanización, la operación estará sujeta al impuesto.
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