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A company has requested clarification on whether the exchange of general system land for urban development rights is subject to VAT. The DGT explains that VAT liability depends on whether the land is rural, undergoing urbanisation, or buildable, and determines the timing of the tax accrual.
Cuestión planteada Si dichas entregas se encuentran sujetas al Impuesto sobre el Valor Añadido. En su caso, devengo y sujeto pasivo del Impuesto.
La entrega de terrenos rústicos está exenta, pero si el transmitente ha asumido costes de transformación física, se considera terreno en curso de urbanización y está sujeta. Los terrenos edificables o solares no gozan de la exención. La entrega de derechos de aprovechamiento se considera entrega de bienes y su devengo ocurre cuando se pone a disposición del adquirente, tras la publicidad del proyecto de reparcelación, o en el momento del cobro si es un pago anticipado.
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