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A query was raised regarding whether the purchase of an urban plot from a company (whose activity is not urban development) is subject to VAT or ITP and AJD. The DGT ruled that, as the buildable land is supplied by a taxable person for VAT purposes, the transaction is subject to VAT instead of ITP.
Cuestión planteada Si la compra de la parcela está sujeta al Impuesto sobre el valor Añadido o al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados., teniendo en cuenta que el comprador es un particular y el vendedor una sociedad.
La entrega de un terreno por un sujeto pasivo del IVA es una operación sujeta al IVA y, por tanto, no está sujeta al ITP y AJD. Al tratarse de un solar urbano con condición de edificable, la entrega no está exenta de IVA. Si la operación se documenta en escritura pública, se aplicará la cuota variable de la modalidad de Actos Jurídicos Documentados.
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