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A real estate company has requested clarification on the VAT applicable to the transfer of a plot resulting from a land subdivision. The DGT explains that the exemption depends on whether the land is rural, currently undergoing urbanisation, or is already a buildable plot.
Cuestión planteada Tipo impositivo aplicable, a efectos del Impuesto sobre el Valor Añadido, a la entrega de la parcela que no tiene edificación.
La entrega de terrenos está exenta de IVA si son rústicos o no edificables, siempre que no estén en curso de urbanización. Se considera en curso de urbanización cuando se han iniciado obras materiales de transformación física (infraestructuras). Si el terreno ya es solar o cuenta con licencia administrativa para edificar, la entrega está sujeta y no exenta de IVA. Si el transmitente ha asumido costes de urbanización, la entrega se considera de un terreno en curso de urbanización y no goza de la exención.
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