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A cooperative in insolvency proceedings has requested clarification regarding the taxation of the transfer of zoned developable land. The DGT clarifies that VAT treatment depends on whether physical urbanisation works have been carried out or if the land is already buildable, and determines the impact on Transfer Tax.
Cuestión planteada Tributación de la transmisión de los terrenos.
En el IVA, la entrega de terrenos rústicos está exenta, pero si el transmitente ha asumido costes de transformación física o el terreno ya es urbanizado o edificable, la operación estará sujeta y no exenta. Si el terreno es edificable (solar o con licencia), no aplica la exención. En el ITP, si la operación está sujeta a IVA, no tributa por transmisiones patrimoniales, pero sí por actos jurídicos documentados si se formaliza en escritura pública.
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