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The query concerns the VAT treatment of compensation for the extinction of rights or demolition, as well as surpluses and deficits in urban planning allocations. The DGT rules that such compensation does not constitute consideration for services and that surpluses/deficits within the cooperation system are either non-taxable or exempt operations.
Cuestión planteada Las que se relacionan en los hechos.
Las indemnizaciones por demolición de inmuebles o extinción de derechos no constituyen contraprestación de servicios, por lo que no están sujetas al IVA. En el sistema de cooperación urbanística, los excesos y defectos de adjudicación son operaciones no sujetas o exentas. Si el transmitente es empresario, la entrega de defectos de aprovechamiento estará sujeta pero exenta por tratarse de terreno no urbanizado.
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