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A taxpayer queried whether the sale of plots following the subdivision of land acquired for that purpose was subject to VAT. The DGT ruled that if the intention to carry out an economic activity can be demonstrated from the time of purchase, the taxpayer is considered a business owner and the sale is subject to VAT.
Cuestión planteada Tributación de la posterior venta del solar y, en su caso renuncia a la exención del Impuesto sobre el Valor Añadido.
Se adquiere la condición de empresario o profesional desde la adquisición de bienes con la intención, confirmada por elementos objetivos, de destinarlos a una actividad económica. Si se acredita esta intención, la transmisión de las parcelas resultantes de la segregación de un solar estará sujeta al IVA. En caso de destinar una parcela al uso propio, se producirá un autoconsumo sujeto al impuesto, salvo que no se haya podido deducir la cuota por no haber tenido intención inicial de actividad económica.
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