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A company requested clarification on whether the transfer of developable land, where no urbanisation works have commenced, is exempt from VAT. The DGT ruled that, as no material transformations of the land have taken place, the transfer retains its rural nature and is therefore exempt.
Cuestión planteada Si a la entrega de dicha finca le resultaría de aplicación la exención prevista en el artículo 20.Uno.20º de la Ley 37/1992.
La exención del artículo 20.Uno.20º de la Ley 37/1992 se aplica si la transmisión ocurre antes de iniciar el proceso de urbanización material. Se entiende que la urbanización comienza con las actuaciones de dotación de infraestructuras (acceso, agua, energía, etc.) y no con trámites administrativos. Si el transmitente no ha satisfecho costes de transformación física o no se han iniciado las obras, el terreno no se considera en curso de urbanización. En el caso concreto, al no haber obras iniciadas, la entrega está sujeta pero exenta.
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