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A company has requested guidance on the VAT treatment following the termination of a land swap agreement for future building development, as the entity that originally provided the plots has been dissolved. The Directorate-General for Taxes (DGT) ruled that the return of the assets does not constitute a new taxable supply, but rather a rectification of the original transaction.
This ruling clarifies that the reversal of a land swap agreement does not trigger a new VAT event, provided it is treated as a rectification of the initial transaction, which is crucial for tax certainty when dealing with dissolved entities or contract terminations.
The tax team reviews your specific situation.
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