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An entity has requested a ruling regarding the VAT treatment of purchasing rural property from an entrepreneur under the special agricultural regime. The DGT has determined that if the transaction constitutes a mere transfer of assets without an autonomous economic unit, the transfer is subject to VAT.
Cuestión planteada Tributación por el Impuesto sobre el Valor Añadido de dicha operación.
La transmisión de terrenos rústicos por un empresario agrario tributará por el régimen general de IVA, ya que el régimen especial no se aplica a la entrega de bienes inmuebles. La operación estará exenta según el artículo 20.uno.20º de la Ley 37/1992, salvo que el vendedor renuncie expresamente a dicha exención. En caso de renuncia, el adquirente será el sujeto pasivo y se deberá expedir factura con la mención «inversión del sujeto pasivo».
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