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A company acquires rural land and, as payment, will deliver an urbanised plot after bearing the urbanisation costs. The DGT indicates that the delivery of rural land is initially exempt, but may be subject to 21% VAT if the exemption is waived, constituting a payment in kind.
Cuestión planteada Tributación de la operación a efectos del Impuesto sobre el Valor Añadido.
En una permuta de terreno rústico por suelo urbanizado, la entrega del terreno rústico está exenta de IVA según el artículo 20.Uno.20º, salvo que el sujeto pasivo renuncie a la exención. Si se renuncia, la entrega tributa al 21% y el adquirente es el sujeto pasivo por inversión de sujeto pasivo. Esta entrega constituye un pago a cuenta en especie de la entrega futura del suelo urbanizado, sujeto y no exento de IVA. La base imponible del pago a cuenta será la contraprestación acordada y coincidirá con la de la entrega futura del solar.
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