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A local authority has requested clarification on whether the transfer of development rights, agreed upon through expropriation agreements, is subject to VAT. The Directorate General for Taxes (DGT) has ruled that these transfers constitute supplies of goods and, as they involve urban land or land undergoing urbanisation, they are 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 y devengo del Impuesto derivado de dichas transmisiones.
La transmisión de derechos de aprovechamiento constituye una entrega de bienes. El Ayuntamiento tiene la condición de empresario cuando gestiona su patrimonio municipal del suelo, el cual es de carácter empresarial. La entrega estará sujeta a IVA si el terreno es urbano, es solar o está en curso de urbanización (si se han asumido costes de transformación física). El devengo se produce cuando los derechos se ponen a disposición del adquirente, tras la notificación o publicación del proyecto de reparcelación, o en el momento del cobro si hay pagos anticipados.
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