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The applicant inquires about the taxation of the transfer of land with unconsolidated urban use that requires new urbanisation and contains buildings intended for demolition. The DGT determines that the transaction is a business operation and is therefore subject to VAT, although the corresponding exemption applies.
Cuestión planteada Tributación de las transmisión de los referidos terrenos por parte del ente consultante.
La transmisión de terrenos que, debido a un cambio de planeamiento, requieren un nuevo proceso de urbanización, está sujeta al IVA por ser una operación empresarial. No obstante, la entrega está exenta según los artículos 20.Uno.20º y 22º de la Ley 37/1992. Esta exención se mantiene aunque existan edificaciones que deban ser demolidas por ser incompatibles con el nuevo uso. El sujeto pasivo puede renunciar a la exención si el adquirente es un empresario con derecho a deducción total, en cuyo caso el adquirente será el sujeto pasivo.
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