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A commercial entity asks whether selling a plot with an open building permit allows the passive investor benefit. The DGT states that if the land is a plot or has urbanisation works already started, the delivery is subject to VAT and the passive investor benefit may apply if there is a real encumbrance due to urban planning restrictions.
Cuestión planteada Si resultaría de aplicación el supuesto de inversión del sujeto pasivo previsto en el artículo 84.Uno.2º.e) de la Ley 37/1992.
La entrega de terrenos que son solares o cuentan con licencia administrativa para edificar está sujeta a IVA por exclusión de la exención. Si la transmisión se realiza habiendo satisfecho el transmitente costes de transformación física o se han iniciado obras de urbanización, el terreno se considera en curso de urbanización y está sujeto al impuesto. La inversión del sujeto pasivo del artículo 84.Uno.2º.e) es aplicable a la transmisión de terrenos afectos al pago de cargas de urbanización, al constituir estas una garantía real.
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