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A taxpayer inquired whether the sale of plots of land inherited from their mother was subject to VAT or Transfer Tax (ITPAJD). The Directorate-General for Tax (DGT) ruled that, as the seller is not a business owner and the land is not tied to a professional activity, VAT does not apply; instead, Transfer Tax is the applicable tax.
Cuestión planteada Plantea si la venta de las fincas estará sujeta al Impuesto sobre el Valor Añadido o al Impuesto sobre Transmisiones Patrimoniales.
El IVA solo grava operaciones realizadas por empresarios o profesionales en el desarrollo de su actividad. Al no deducirse que el transmitente sea empresario o que los terrenos formen parte de un patrimonio empresarial, la venta no está sujeta al IVA. En consecuencia, al no aplicarse el IVA, la operación queda sujeta al Impuesto sobre Transmisiones Patrimoniales por la modalidad de transmisiones onerosas.
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