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A municipality asked whether the return of a plot to a company after contract termination was subject to VAT. The DGT replied that it does not constitute a new delivery of goods but rather a correction of the original transaction.
Cuestión planteada Si dicha devolución de la parcela se encuentra sujeta al Impuesto sobre el Valor Añadido.
La restitución de un inmueble debido a la resolución de la operación original no constituye una entrega de bienes sujeta al IVA, sino un supuesto de rectificación de la tributación de la operación inicial. Al quedar la operación sin efecto, se debe proceder a la modificación de la base imponible. El sujeto pasivo debe expedir una factura rectificativa y, si la rectificación reduce las cuotas, puede optar por regularizar su situación en la declaración-liquidación o solicitar la devolución de ingresos indebidos.
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