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A construction company asks whether the sale of a plot with a building permit can be taxed at 10% as a single economic operation. The DGT states that if the delivery of land and the construction are so closely linked that they have no independent value for the customer, they constitute a single economic operation subject to the 10% rate.
Cuestión planteada Si se aplica el tipo del 10 por ciento a la venta de la parcela como operación global.
Si la entrega del terreno y la ejecución de la obra constituyen una prestación económica indisociable, se consideran una operación única. Para ello, la entrega de la parcela no debe tener utilidad práctica para el cliente de forma aislada y la constructora debe conservar la disposición del suelo hasta la entrega de la vivienda. En este caso, se aplica el tipo reducido del 10% tanto a la venta del terreno como a la construcción.
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