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A business owner acquired a plot in a judicial auction following a mortgage foreclosure and paid Transfer Tax (ITP) instead of VAT. The DGT clarifies that the transaction is subject to VAT and that the taxpayer is entitled to request a refund of the unduly paid ITP.
Cuestión planteada Si la adjudicación del inmueble y su posterior entrega se encontrarían sujetas y, en su caso, exentas del Impuesto sobre el Valor Añadido. En su caso, posibilidad de solicitar la devolución de la modalidad de "transmisiones patrimoniales onerosas" el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados liquidada.
La transmisión de un inmueble en subasta judicial está sujeta a IVA si el bien estaba afecto a la actividad del transmitente. Al ser un suelo urbano, no aplica la exención de terrenos rústicos. Debido a la ejecución de la garantía, se aplica la inversión del sujeto pasivo a favor del adjudicatario. Por tanto, al ser una operación sujeta a IVA, no debe tributar por ITP, permitiendo la devolución de este último.
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