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A rural plot owner asks whether urbanising their land through an agreement with the City Council turns a subsequent sale into a business activity and if it is subject to VAT. The DGT responds that it depends on whether the owner bears the urbanisation costs and the management of the land.
Cuestión planteada Calificación en el Impuesto sobre la Renta de las Personas Físicas de la ganancia obtenida por la venta de las parcelas ya urbanizadas y sujeción al Impuesto sobre el Valor Añadido de dicha venta.
Para el IRPF, si el propietario no desarrolla una actividad de promoción inmobiliaria mediante la gestión o asunción de costes, la venta genera una ganancia o pérdida patrimonial. En cuanto al IVA, si el transmitente incorpora los costes de urbanización destinados a la venta, adquiere la condición de empresario y la transmisión queda sujeta al impuesto. Si el adquirente asume todos los costes de transformación material, la transmisión no está sujeta al IVA si el transmitente es un particular.
What is published here, applied to a company or a specific case. The first meeting is free.
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