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A company has requested clarification on whether exchanging land for urban development rights with a local council is subject to VAT. The DGT explains that VAT liability depends on whether the land is rural, undergoing urbanisation, or is buildable, as well as 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 a IVA. Los terrenos edificables o solares no gozan de la exención. Los derechos de aprovechamiento se consideran entregas de bienes y el devengo ocurre cuando se ponen a disposición del adquirente (tras la reparcelación) o en el momento del cobro anticipado.
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