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A landowner holding a share of land following urbanisation has raised a query regarding whether granting an option for a swap for future works is subject to VAT. The DGT ruled that, as there is no evidence that the owner is acting as a business or professional, the granting of the option is not subject to the tax.
Cuestión planteada Sujeción al Impuesto del ejercicio de la opción por parte de la empresa, en caso de producirse.
La concesión de la opción de permuta no está sujeta al IVA si el propietario no tiene la condición de empresario o profesional. Para adquirir dicha condición, el propietario debe abonar las derramas de urbanización con la intención confirmada de afectar el suelo a una actividad empresarial. En este caso, el hecho de no deducirse el impuesto soportado en las derramas sugiere la falta de intención de afectación empresarial.
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