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A company asks whether the sale of rural land included in an interior renovation plan is subject to VAT. The DGT responds that, as no material transformation works have been started, the land retains its rural status and the transaction is exempt from VAT.
Cuestión planteada Sujeción y, en su caso, exención del Impuesto sobre el Valor Añadido de transmisión del terreno objeto de consulta. Sujeto pasivo del Impuesto.
La transmisión de terrenos rústicos está exenta de IVA siempre que no se haya iniciado el proceso de urbanización material. El proceso de urbanización requiere la dotación de infraestructuras (acceso, agua, energía) y no se considera iniciado por meros trámites administrativos o estudios. Si el transmitente ha asumido costes de transformación física o ha iniciado las obras, el terreno se considera en curso de urbanización y la entrega estará sujeta al impuesto.
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