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An owner of urban land seeks clarification on how the transfer of plots following a subdivision and development process under a cooperation system will be taxed. The DGT clarifies that Income Tax (IRPF) treatment depends on whether a real estate development activity exists, while VAT depends on the timing of the transfer and the payment of development costs.
Cuestión planteada Tributación en el IRPF de la transmisión de los terrenos.
En IRPF, si no hay actividad económica de promoción inmobiliaria, la venta genera una ganancia o pérdida patrimonial. En IVA, el propietario adquiere la condición de empresario cuando se le repercuten los costes de urbanización y tiene ánimo de venta. La sujeción al IVA dependerá de si el terreno está en curso de urbanización, ya urbanizado o es edificable al momento de la entrega.
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