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An individual seeks clarification on whether the transfer of developed plots following a subdivision process is subject to VAT. The DGT explains that liability depends on whether the seller acquires business status by incurring urbanisation costs and whether they possess the intention to sell the land.
Cuestión planteada Si la transmisión de dichas parcelas se encontraría sujeta al Impuesto sobre el Valor Añadido.
El propietario de un terreno adquiere la condición de empresario o profesional cuando incorpora los costes de urbanización y tiene la intención de vender o ceder los terrenos. Si existe dicha intención y se transmiten parcelas urbanizadas o en curso de urbanización, la operación estará sujeta a IVA. Por el contrario, si no hay ánimo de venta, la operación queda fuera del ámbito del impuesto. Si las parcelas son ya solares o edificables, la entrega está sujeta a IVA por exclusión expresa de la exención.
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