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A query was raised regarding whether the sale of land by a natural person is subject to VAT. The DGT ruled that if the seller has not paid urbanisation costs to develop the land, they are not considered a business entity, and therefore the sale is not subject to the tax.
Cuestión planteada Sujeción de la citada compraventa al Impuesto sobre el Valor Añadido o a otros impuestos, en su caso.
Un particular no se convierte en empresario para el IVA si transmite un terreno sin haber satisfecho costes de urbanización dirigidos a la transformación material del mismo. Si el adquirente asume todos los costes, la transmisión no está sujeta al impuesto. En cambio, si el transmitente incorpora costes de urbanización para su venta, adquiere la condición de empresario y la operación queda sujeta al tipo general del 21%.
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