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A local authority has requested a ruling on the VAT treatment of an exchange operation in which it acquires rural land in return for building plots derived from compulsory transfers. The Directorate-General for Taxes (DGT) determines that the management of public land assets constitutes a business activity and analyses the applicable taxation and exemptions.
Cuestión planteada Tratamiento de la operación en el ámbito del Impuesto sobre el Valor Añadido.
La gestión del patrimonio municipal del suelo es una actividad empresarial, por lo que la entrega de terrenos por el Ayuntamiento está sujeta al IVA si es a título oneroso. La entrega de fincas rústicas estará sujeta si el transmitente es empresario, aunque podría estar exenta si son terrenos rústicos o destinados a superficies viales de uso público. La entrega de derechos de aprovechamiento urbanístico por parte del Ayuntamiento también está sujeta al IVA al ser una actividad empresarial. La entrega de las fincas rústicas constituye un pago anticipado respecto de la futura cesión de los solares.
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