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The inquirer asks about the taxation of purchasing an urbanised plot from an individual who was previously a developer and has since de-registered from the tax census. The DGT explains that business status depends on the intent to sell and whether urbanisation costs have been incorporated into the land.
Cuestión planteada Tributación de la operación referida.
Se adquiere la condición de empresario o profesional cuando se incorporan los costes de urbanización al terreno y existe intención de venta, cesión o adjudicación. El cese de actividad no se produce automáticamente por la baja censal, sino cuando se termina de liquidar el patrimonio empresarial. Si los bienes pasan del patrimonio empresarial al personal, se considera autoconsumo sujeto a IVA.
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