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A municipality asks whether the delivery of an urbanised plot by a developer, as a transactional agreement to meet outstanding obligations, is subject to VAT. The DGT determines that the operation is subject to VAT as it involves the delivery of urbanised land by a business entity.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la entrega de la referida parcela y, en su caso, base imponible y sujeto pasivo del Impuesto. Deducibilidad de la cuota del Impuesto soportada, en su caso, por el consultante en la adquisición de dicha parcela.
La entrega de la parcela urbanizada está sujeta a IVA porque el agente urbanizador tiene la condición de empresario y el terreno es urbanizado. La base imponible será el importe de la deuda pendiente que se cancela con la entrega. El sujeto pasivo es el agente urbanizador, al tratarse de una entrega en ejecución de una garantía para la extinción de la deuda.
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