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A query was raised regarding whether VAT or Transfer Tax (ITP) applies to the settlement in payment of residential urban land within insolvency proceedings and its subsequent transfer. The DGT has determined that the transaction is subject to VAT and that the creditor shall be the taxable person under the reverse charge mechanism.
Cuestión planteada Sujeción de ambas operaciones al Impuesto sobre el Valor Añadido o al Impuesto de Transmisiones Patrimoniales y Actos Jurídicos Documentados, así como quiénes son los sujetos pasivos y los obligados al pago en cada uno de los casos.
La entrega de un solar, al ser terreno edificable, no goza de la exención del artículo 20.Uno.20º de la Ley del IVA. Al realizarse en el seno de un proceso concursal, se aplica la inversión del sujeto pasivo prevista en el artículo 84.Uno.2º.e), siendo el acreedor adquirente el sujeto pasivo que debe devengar la cuota. En una cesión posterior por parte del acreedor, el sujeto pasivo será el transmitente según la regla general.
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