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A taxpayer asks whether the sale of a rural plot classified as urbanisable is subject to VAT and how it is taxed in IRPF if a deposit contract is signed. The DGT responds that, as no urbanisation works have been started, the sale is not subject to VAT and is considered a capital gain in IRPF.
Cuestión planteada 1.) Si dicha entrega dará lugar a la inversión del sujeto pasivo en el Impuesto sobre el Valor Añadido, dado que los adquirentes serán quienes lleven a cabo la urbanización de la parcela.
La transmisión de un terreno no está sujeta al IVA si el vendedor no tiene la condición de empresario o profesional, lo cual ocurre si no se han asumido costes de urbanización o no se han iniciado obras materiales. En este caso, la entrega de terrenos rústicos o no edificables está exenta según la Ley del IVA. En el IRPF, la venta genera una ganancia o pérdida patrimonial que se imputa en el periodo en que se produce la entrega de la cosa, generalmente con el otorgamiento de la escritura pública. Si la venta no se formaliza por culpa del comprador, las arras percibidas tributan como renta general.
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