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A company has requested clarification on whether the acquisition of a rural estate, comprising buildings for agricultural use and a residential area, qualifies for VAT exemption. The Directorate General for Taxes (DGT) ruled that the transfer of the estate as a whole is subject to VAT but exempt from it.
Cuestión planteada Si a la entrega de dicha finca le resultaría de aplicación la exención prevista en el artículo 20.Uno.20º de la Ley 37/1992.
La entrega de terrenos rústicos no edificables, incluidas las construcciones indispensables para una explotación agraria, está exenta según el artículo 20.Uno.20º de la Ley 37/1992. Al ser la edificación una unidad registral y accesoria a la finca, la transmisión de la finca rústica en su conjunto se considera exenta si las construcciones están afectas a la actividad agropecuaria. En caso de renuncia a la exención, se aplicaría la inversión del sujeto pasivo.
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