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A company has requested clarification on the taxation of returning part of a rural estate through a dation in payment following the rejection of a town planning scheme. The Directorate-General for Tax (DGT) explains that the transaction may be subject to VAT if the acquirer is entitled to full deduction and chooses to waive the exemption, or it will be subject to Transfer Tax (ITP) if the transfer remains exempt from VAT.
Cuestión planteada Sujeción de la transmisión de las fincas al Impuesto sobre el Valor Añadido y en su caso, tributación de la operación en dicho Impuesto o en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
Si la entidad transmitente es empresario y el adquirente acredita derecho a la deducción total, se puede renunciar a la exención de terrenos rústicos para que la operación esté sujeta a IVA. Si no se renuncia a la exención, la entrega de bienes inmuebles exentos de IVA queda sujeta al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados. En el caso de ITP, el sujeto pasivo es el adquirente y la base imponible es el valor real del bien.
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