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A real estate developer enquired whether the sale of a rural estate for which they hold a construction permit is exempt from VAT. The DGT ruled that, because an administrative permit exists, the land is classified as buildable and the sale is subject to the standard rate.
Cuestión planteada 1.- Tributación en el Impuesto sobre el Valor añadido de la transmisión de la finca antes del inicio de las obras de construcción de la edificación.
La transmisión de terrenos con licencia administrativa de edificación no goza de la exención de terrenos rústicos, por lo que está sujeta al IVA con el tipo general del 21%. Si el promotor construye y vende la vivienda terminada, se considera una primera entrega de edificación sujeta al tipo reducido del 10%, siempre que los terrenos accesorios no superen los 5.000 metros cuadrados.
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