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A taxpayer has enquired whether the purchase of an urban building plot following a land repartition is subject to VAT or Transfer Tax. The DGT has ruled that the application of each tax depends on whether the seller is considered a business entity and whether urbanisation costs have been incurred.
Cuestión planteada Cuestiona si la adquisición del solar por parte del consultante será una operación sujeta al Impuesto sobre el Valor Añadido o al Impuesto sobre Transmisiones Patrimoniales.
Si el vendedor es un particular que no ha asumido costes de transformación material del terreno, la venta no está sujeta al IVA y tributará por ITPAJD. Si el vendedor es empresario y la transmisión incorpora costes de urbanización con ánimo de venta, la operación estará sujeta al IVA al 21%. Si la operación es sujeta pero exenta de IVA, quedará sujeta al ITPAJD.
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