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A company has requested clarification on whether the transfer of unconsolidated urban land, without a replanning project or commenced urbanisation works, is subject to VAT. The DGT ruled that, as no material physical transformation works have begun, the land retains its rural nature and the transaction is exempt.
Cuestión planteada Si la transmisión de los terrenos está sujeta y, en su caso, exenta del Impuesto sobre el Valor Añadido.
La exención del artículo 20.Uno.20º de la Ley 37/1992 se aplica si la transmisión ocurre antes de iniciar el proceso urbanizador material. Se considera terreno en curso de urbanización solo cuando se han iniciado obras de dotación de infraestructuras (acceso, agua, energía, etc.). Si el transmitente no ha satisfecho costes de transformación física del terreno, la entrega se considera exenta por su naturaleza rústica.
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