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An individual enquired whether the sale of developed land through a 'junta de concertación' (land assembly agreement) was subject to VAT. The DGT ruled that if the owner had no intention of selling the land and acted as a final consumer, the subsequent sale is not subject to the tax.
Cuestión planteada Si la venta del terreno urbanizado se encuentra sujeta y exenta del Impuesto sobre el Valor Añadido.
La condición de empresario para el IVA depende de la intención de vender, ceder o adjudicar los terrenos urbanizados. Si el propietario no tiene ese ánimo y actúa como consumidor final, no es sujeto pasivo del impuesto. Por tanto, la entrega posterior del solar no estará sujeta al IVA al no realizarla un empresario o profesional. La falta de deducción del IVA soportado en la urbanización refuerza la consideración de consumidor final.
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