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A local council asks whether the sale of parking spaces acquired through compulsory urbanistic transfer is subject to VAT. The DGT determines that, as part of the municipal land patrimony, the transaction is an entrepreneurial activity and is subject to VAT, although exempt due to being a subsequent building delivery.
Cuestión planteada Si la transmisión de las plazas de garaje que ha realizado el consultante se encuentra sujeta al Impuesto sobre el Valor Añadido.
Los bienes del patrimonio municipal del suelo constituyen un patrimonio empresarial, por lo que su gestión y transmisión están sujetas al IVA. No obstante, al tratarse de segundas o ulteriores entregas de edificaciones, la operación se encuentra exenta según el artículo 20.Uno.22º de la Ley 37/1992. El sujeto pasivo puede renunciar a esta exención si el adquirente es un sujeto pasivo con derecho a deducción.
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