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A physical person under the special REAGP regime acquires rural land with an irrigation shed from a company and asks whether the transfer is VAT-exempt, whether renunciation is possible, and whether the passive taxpayer's investment applies. The DGT concludes that the transaction is exempt under Article 20.1.20 of the VAT Law, renunciation is not possible because the buyer cannot deduct REAGP contributions, and the passive taxpayer's investment does not apply, thus the transaction is subject to ITP.
Cuestión planteada Pretende conocer si a la citada operación de transmisión se le puede aplicar alguna exención de las recogidas en la Ley del Impuesto sobre el Valor Añadido, así como si, en tal caso, se podría renunciar a la exención, así como si sería aplicable el mecanismo de inversión del sujeto pasivo.
El art. 20.Uno.20 LIVA exime la entrega de terrenos rústicos no edificables con construcciones indispensables para explotación agraria. La renuncia a la exención del art. 20.Dos LIVA requiere que el adquirente tenga derecho a deducción total o parcial del IVA soportado; el adquirente en REAGP no puede practicar deducción alguna por aplicación del art. 130 LIVA, por lo que no cumple el requisito de la renuncia. La inversión del sujeto pasivo del art. 84.Uno.2.e LIVA solo opera cuando la exención hubiera sido renunciada, lo que no es el caso.
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