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A municipality asks whether the VAT liability applies to a land swap, whether the VAT paid is deductible, and whether the ITP exemption can be waived. The DGT states that the delivery of urbanised land constitutes an entrepreneurial activity subject to VAT and that the ITP exemption for public administrations cannot be waived.
Cuestión planteada S sujeción y, en su caso, exención del Impuesto sobre el Valor Añadido de dichas entregas. Deducibilidad del impuesto que el consultante pudiera soportar en la adquisición de los terrenos. En su caso, si se puede renunciar a la exención de la modalidad de "transmisiones patrimoniales onerosas" del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La entrega de terrenos por un Ayuntamiento es una actividad empresarial sujeta al IVA si el terreno está urbanizado o en curso de urbanización. Los terrenos rústicos adquiridos pueden estar sujetos pero exentos de IVA si el transmitente es empresario. La deducibilidad del IVA soportado se rige por las reglas de prorrata para entes duales. No es posible renunciar a la exención del ITP para las Administraciones Públicas por contravenir el interés general.
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