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A property developer is required to hand over commercial premises to a homeowners' association to compensate for an error in the surface area of common areas. The Tax Agency has determined that the VAT from the original sale must be rectified and the standard rate applied to the new commercial premises.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de la referida operación.
La modificación de las condiciones iniciales de la compraventa supone una resolución parcial de la operación originaria. La promotora debe rectificar la repercusión del IVA por la parte del precio atribuible a las zonas comunes no entregadas, reintegrando el exceso al destinatario. La entrega del local comercial pactado tributará por el IVA al tipo general del 21 por ciento.
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