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A taxpayer inquired whether the acquisition of half a building plot from a property development company is subject to VAT. The DGT ruled that, as the land is classified as a building plot, the transfer is subject to VAT and not exempt.
Cuestión planteada Si la operación consultada está sujeta al Impuesto sobre el Valor Añadido.
La entrega de terrenos por parte de una promotora está sujeta al IVA si el terreno tiene la condición de solar o es apto para la edificación por licencia administrativa. No se aplica la exención de terrenos no edificables cuando se trata de terrenos urbanizados, en curso de urbanización o solares. En este caso, al tratarse de un solar, la operación está sujeta al impuesto.
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