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A real estate developer has requested clarification on whether the transfer of development rights and compensation for demolition are subject to VAT. The DGT has ruled that the taxability of the transfer depends on the stage of land development and that demolition compensation is not subject to the tax.
Cuestión planteada Si la transmisión de dichos derechos de aprovechamiento se encontraría sujeta y, en su caso, exenta del Impuesto sobre el Valor Añadido. Si las indemnizaciones que va a percibir se encontrarían sujetas al Impuesto sobre el Valor Añadido.
La transmisión de derechos de aprovechamiento constituye una entrega de bienes sujeta a IVA. Si el terreno es rústico o no se han iniciado obras materiales de transformación, la entrega está exenta. Si el terreno está en curso de urbanización o ya urbanizado (sin ser solar), la operación está sujeta y no exenta. Si el terreno ya es solar o edificable, la entrega está sujeta y no exenta. Las indemnizaciones por demolición no constituyen contraprestación de una prestación de servicios, por lo que no están sujetas a IVA.
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