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An owner of urban land seeks advice regarding the tax implications of an expropriation where development rights are received as compensation. The DGT clarifies the tax treatment concerning Personal Income Tax (IRPF), VAT, Stamp Duty (ITP/AJD), and Property Transfer Tax (IIVTNU).
Cuestión planteada Cuáles serían las diferentes cargas fiscales a las que se vería sometido el consultante en
En el IRPF, la expropiación genera una ganancia o pérdida patrimonial calculada por la diferencia entre el valor de adquisición y el valor asignado a la reserva de aprovechamiento. En el IVA, la entrega de terrenos por un particular no empresario no está sujeta, pero la entrega de derechos de aprovechamiento por el ayuntamiento sí lo está, aunque podría estar exenta si no hay urbanización. En el ITP/AJD, la tributación de la reserva depende de si la operación está sujeta o exenta de IVA. El IIVTNU se devenga por la transmisión de la propiedad de los terrenos, pero no por la constitución del aprovechamiento urbanístico.
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