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A company has enquired whether it can deduct the VAT incurred on the purchase of a plot of land intended for housing development and whether it can request a refund of the resulting credit balance. The Directorate-General for Taxes (DGT) responds that the transaction is subject to VAT and that the company is entitled to the deduction and to requesting a refund of the excess amount.
Cuestión planteada Si la sociedad consultante puede deducir el Impuesto sobre el Valor Añadido soportado en la compra del solar y si puede solicitar la devolución del saldo a su favor ante la falta de cuotas del Impuesto sobre el Valor Añadido repercutidas por la consultante en el año en curso.
La compra de un solar destinado a la promoción de viviendas está sujeta a IVA al no ser un terreno rústico. La sociedad tiene derecho a deducir las cuotas soportadas siempre que se destinen a operaciones sujetas y no exentas, como la primera entrega de viviendas. El exceso de deducciones sobre las cuotas devengadas puede compensarse en periodos sucesivos o solicitarse como devolución al cierre del ejercicio. Si la compra supone el inicio de un nuevo sector de actividad, también procede la recuperación de cuotas según el régimen de inicio de actividad.
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