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The applicant asks whether the purchase of a plot (previously part of a compensation board and non-buildable) is subject to VAT or Transfer Tax (ITP). The DGT explains that it depends on whether the seller is a business entity and whether the VAT exemption is waived.
Cuestión planteada Si la operación de compraventa prevista por el consultante estaría sujeta al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados o al Impuesto sobre el Valor Añadido
Si el vendedor es empresario, la entrega está sujeta a IVA, pero al no ser edificable, estará exenta salvo que se renuncie expresamente a dicha exención. Si se renuncia a la exención, la operación tributa por IVA y no por ITP, permitiendo aplicar la cuota variable de AJD en escritura. Si no hay renuncia o el vendedor no es empresario, la operación queda sujeta al ITP y no aplica la cuota variable de AJD.
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