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A taxpayer inquired whether the sale of inherited plots should be subject to VAT or Transfer Tax (ITP). The DGT ruled that, as the seller is not an entrepreneur or professional acting in the course of their business, the transaction is not subject to VAT and must instead be taxed under Transfer Tax.
Cuestión planteada Si a la la hora de vender los solares debe devengar el IVA o el ITP.
El IVA tiene carácter excluyente del ITP cuando la operación constituye una entrega de bienes sujeta a dicho impuesto. Sin embargo, el IVA solo grava las actividades realizadas por empresarios o profesionales en el desarrollo de su actividad empresarial o profesional. Al no deducirse que el transmitente sea empresario o profesional, y al formar los solares parte de su patrimonio privado, la transmisión no está sujeta al IVA y queda sujeta al ITP por transmisiones patrimoniales onerosas.
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