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A query was raised regarding whether the acquisition of rural land classified as unconsolidated urban land through a public auction is exempt from VAT. The DGT indicates that, provided that physical urbanisation works have not begun, the transfer is subject to but exempt from VAT in accordance with the law.
Cuestión planteada Ampliación de la contestación vinculante de 7 de mayo de 2020, consulta V1297-20, a la vista de los nuevos hechos puestos de manifiesto por la consultante.
Si en la finca no se han iniciado las obras materiales de urbanización antes de su transmisión, la entrega se encuentra sujeta pero exenta del Impuesto sobre el Valor Añadido conforme al artículo 20.Uno.20º de la Ley del Impuesto. La existencia o inicio de dichas obras es una cuestión de hecho que debe ser acreditada por el interesado mediante los medios de prueba pertinentes.
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