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A query was raised regarding the VAT and Property Transfer Tax treatment of a rural property sale agreement subject to a suspensive condition. The DGT indicates that the transaction is subject to VAT, although it may be exempt, and analyses the accrual and application of property transfer tax.
Cuestión planteada Tributación por el Impuesto sobre el Valor Añadido.
La transmisión de una finca rústica por un empresario mediante contrato de promesa de compraventa con condición suspensiva se considera entrega de bienes sujeta al IVA. Dicha entrega podría estar exenta si el terreno es rústico y no edificable, salvo que se renuncie a la exención. El IVA se devenga cuando se pone la posesión al adquirente, pero si hay pagos anticipados como arras, el impuesto se devenga por el importe percibido. En cuanto a Transmisiones Patrimoniales, si la operación está sujeta a IVA, no tributa por transmisiones onerosas, salvo que la entrega de bienes inmuebles goce de exención.
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