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An entity has requested clarification on whether the sale of unurbanised land, where the buyer assumes all costs, is subject to VAT. The DGT has ruled that if no urbanisation works have commenced and no costs have been incurred, the transfer is exempt.
Cuestión planteada 1.- Sujeción y, en su caso, exención de la citada compraventa al Impuesto sobre el Valor Añadido.
La transmisión de terrenos por un empresario o profesional está exenta si no se han iniciado obras de urbanización (acceso, agua, energía, etc.) ni se han soportado costes de urbanización. Si se hubieran iniciado las obras o asumido costes, el terreno se consideraría en curso de urbanización y la operación estaría sujeta a IVA. El sujeto pasivo será el adquirente si el vendedor renuncia a la exención.
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