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A company has requested clarification on whether the purchase of rural property is subject to VAT under different scenarios of the seller's previous activity. The DGT explains that liability depends on whether the seller is a business owner or a professional and whether the property forms part of their business assets.
Cuestión planteada Si la transmisión de la finca a la consultante está sujeta al Impuesto sobre el Valor Añadido.
Si el vendedor no es empresario o profesional y la finca no es parte de su patrimonio empresarial, la entrega no está sujeta a IVA. Si el vendedor es empresario (por ejemplo, por arrendar la finca) y la transmite como parte de su patrimonio, la operación está sujeta a IVA. En este último caso, la transmisión de terrenos rústicos indispensables para explotación agraria está exenta, pero el vendedor puede renunciar a dicha exención si el adquirente es un sujeto pasivo con derecho a deducción. Si se renuncia a la exención, se aplicará la inversión del sujeto pasivo, siendo el adquirente el sujeto pasivo de la operación.
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