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A company has requested clarification on whether transferring land to a local council in exchange for development rights is subject to VAT. The DGT explains that VAT liability depends on whether the land is rural, undergoing urbanisation, or is buildable, and further analyses the tax accrual in the context of a barter transaction.
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 está exenta si son rústicos o destinados a parques y jardines públicos. No hay exención si el terreno está en curso de urbanización (por haber asumido costes de transformación física) o si ya es edificable. Los derechos de aprovechamiento se consideran entrega de bienes y su devengo ocurre cuando se ponen a disposición del adquirente, generalmente tras la notificación o publicación del proyecto de reparcelación. Si la entrega del terreno es anticipada a la de los derechos, se devenga por el cobro.
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