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A company has requested clarification on who must waive the VAT exemption when purchasing a rural estate from a farmer. The DGT clarifies that the seller may waive the exemption and, in such cases, the buyer becomes the taxable person through the reverse charge mechanism.
Cuestión planteada - Quien debe efectuar la renuncia a la exención.
La transmisión de terrenos rústicos está exenta por ley, pero el vendedor puede renunciar a dicha exención si el adquirente es un sujeto pasivo con derecho a deducción. Si se produce la renuncia, se aplica la regla de inversión del sujeto pasivo, siendo el comprador quien asume la condición de sujeto pasivo. El vendedor debe expedir factura con la mención «inversión del sujeto pasivo».
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