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A public entity has enquired whether the free transfer of a plot to its Autonomous Community is subject to VAT. The DGT indicates that the transfer could be subject to VAT if the plot forms part of the applicant's business assets, as it would be considered an operation assimilated to self-consumption.
Cuestión planteada Si dicha entrega se encontraría sujeta al Impuesto sobre el Valor Añadido.
La entrega de una parcela puede estar sujeta al IVA si se realiza en el marco de una actividad empresarial, tratándose como una operación asimilada al autoconsumo según el artículo 9.1 de la Ley 37/1992. No obstante, si la parcela no está adscrita al patrimonio empresarial o profesional del transmitente, su entrega gratuita no estará sujeta al impuesto. Además, si el terreno es edificable o está en curso de urbanización, no se aplicará la exención de terrenos rústicos.
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