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A local council delivers urbanised plots to a regional council as payment for a just price arising from expropriation. The DGT rules that the operation is VAT liable because the management of municipal land assets constitutes an entrepreneurial activity and the plots are urbanised.
Cuestión planteada Si la operación consultada está sujeta y no exenta al Impuesto sobre el Valor Añadido y, en su caso, si la Diputación podría deducir el Impuesto soportado por dicha operación y en qué plazo. O si, por el contrario, la operación consultada debiera tributar por el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La entrega de parcelas urbanizadas por parte de un ayuntamiento como justiprecio de una expropiación constituye una actividad empresarial de gestión del patrimonio municipal del suelo. Por tanto, la operación está sujeta al IVA al tipo general del 21%. La diputación podrá deducir el impuesto si las parcelas se destinan a actividades que generen derecho a deducción, aplicando la regla de prorrata si concurren operaciones exentas. Al estar sujeta al IVA, la operación no tributa por el ITPAJD.
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