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A company asks about VAT liability in a property swap with a municipality. The DGT confirms that both the delivery of the land and the commercial premises are subject to VAT and not exempt.
Cuestión planteada Devengo del Impuesto sobre el Valor Añadido en la referida permuta de inmuebles.
En una permuta de terreno por obra futura, el IVA se devenga cuando se pone el terreno a disposición del adquirente. La entrega del solar constituye un pago a cuenta en especie de la edificación futura, por lo que el IVA del local comercial se devenga en el mismo momento en que se entrega el solar. La entrega del solar está sujeta al impuesto si es un terreno con condición de solar o urbanizado. La entrega del local estará sujeta si se considera una primera entrega de edificaciones por el promotor.
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