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An individual has requested clarification on whether purchasing developable land from a commercial entity is subject to VAT or Stamp Duty (ITP). The Directorate-General for Tax (DGT) ruled that the tax treatment depends on whether the land is classified as rural, undergoing urbanisation, or is already a building plot.
Cuestión planteada Si dicha entrega se encontraría sujeta al Impuesto sobre el Valor Añadido o a la modalidad de "transmisiones patrimoniales onerosas" del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados. En su caso, tipo del Impuesto sobre el Valor Añadido aplicable.
La entrega de terrenos rústicos está exenta de IVA. Si el terreno está en curso de urbanización o ya está urbanizado, pero no es edificable, estará sujeta al IVA si el transmitente ha asumido costes de transformación física o si se han iniciado obras materiales. Si el terreno es ya un solar o edificable con licencia, la entrega está sujeta al IVA con el tipo general del 21%.
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