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A query was raised regarding whether the sale of a plot with construction stalled for 10 years due to lack of a licence is subject to or exempt from VAT. The DGT indicates that liability depends on the nature of the land and whether urbanisation works have commenced.
Cuestión planteada Sujeción y, en su caso, exención del Impuesto sobre el Valor Añadido de la operación.
La entrega de terrenos no edificables con edificaciones paralizadas, ruinosas o derruidas puede estar exenta según el artículo 20.Uno.20º de la Ley 37/1992. Si el terreno es rústico o no edificable (sin licencia de urbanización ni de edificación, y sin obras materiales de transformación), la operación está exenta. Sin embargo, si el terreno es un solar, es edificable o está en curso de urbanización por haber asumido el transmitente costes de transformación física, la entrega estará sujeta y no exenta.
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