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A property developer requested clarification on when VAT accrues for a land purchase via a private contract and whether the transaction is exempt. The DGT ruled that accrual occurs when the land is made available to the buyer or upon receipt of advances, and that the delivery of non-buildable land is exempt.
Cuestión planteada Devengo de la adquisición del terreno efectuada por la entidad consultante a efectos del Impuesto sobre el Valor Añadido y, en su caso, exención de la referida entrega y sujeto pasivo de la operación.
El devengo del IVA en la entrega de bienes se produce, por regla general, cuando se pone el bien a disposición del adquirente. Si existen pagos anticipados antes de la entrega, el impuesto se devenga en el momento del cobro de las cantidades percibidas. La entrega de terrenos no edificables está exenta, aunque el sujeto pasivo puede renunciar a dicha exención si el adquirente tiene derecho a la deducción. En caso de renuncia a la exención, el adquirente será el sujeto pasivo de la operación.
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