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An individual sought clarification on the VAT treatment following the judicial termination of a contract for the exchange of future works. The DGT indicates that the payment in kind must be rectified and the output tax must be reimbursed to the client.
Question raised: Effects on Value Added Tax resulting from the termination of the contract.
The delivery of the industrial warehouse constitutes a payment in kind on account of the future building, taxable and not exempt. Upon the termination of the contract, the developer must rectify the tax amount accrued from the payment on account. The four-year period for this rectification begins from the termination of the contract. The developer must refund the tax amounts to the taxpayer by means of a credit note.
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