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A company dedicated to the exploitation of rural estates has enquired whether the sale of an urban plot is subject to VAT or Stamp Duty (ITP/AJD). The DGT has ruled that if the plot is used for business activities and does not benefit from an exemption as rural land, the transaction is subject to VAT and is excluded from Stamp Duty.
Cuestión planteada Sujeción de la venta de la parcela al Impuesto sobre el Valor Añadido o a la modalidad de transmisiones patrimoniales onerosas del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La entrega de terrenos por empresarios está sujeta al IVA, salvo que sean terrenos rústicos no edificables indispensables para una explotación agraria. Si el terreno es urbano o está en curso de urbanización por haber incurrido el transmitente en costes de transformación física, la operación está sujeta al IVA y no al ITP. En caso de que la transmisión sea por IVA, se podrá aplicar la cuota variable del AJD en escritura pública.
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