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An individual has enquired whether the sale of plots resulting from urban re-partitioning is subject to VAT or ITPAJD. The DGT responds that it will depend on whether the owner acts as a businessperson or a professional, which is determined by the intent to sell and the payment of urbanisation costs.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido si, en la actualidad, el consultante decide vender una o varias de las parcelas que sigue conservando, o en su caso, al Impuesto sobre Transmisiones Patrimoniales Onerosas.
Si el titular asume costes de urbanización con intención de venta, adquiere la condición de empresario y la operación estará sujeta al IVA. Si no existe intención de venta confirmada por elementos objetivos, la transmisión no estará sujeta al IVA y tributará por el ITPAJD. En caso de estar sujeta al IVA, la escritura también tributará por el concepto de actos jurídicos documentados.
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