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A query was raised regarding whether the transfer of land resulting from development via a Compensation Board is subject to VAT. The DGT ruled that business status is acquired when development costs are incorporated and there is an intention to sell.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de la transmisión del terreno.
Los propietarios de terrenos que realizan una urbanización adquieren la condición de empresarios cuando se incorporan los costes de urbanización al terreno, momento en que se paga la primera derrama. Esta condición depende de la intención de vender, ceder o adjudicar los terrenos; si no existe dicho ánimo, el propietario actúa como consumidor final y la venta no está sujeta a IVA. Si el vendedor es empresario y el terreno forma parte de su patrimonio empresarial, la venta de las parcelas está sujeta al tipo general del 21%.
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