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A query was made regarding the tax treatment of the termination of a commercial premises sale contract due to non-payment through the enforcement of a resolutory condition. The DGT determines how to rectify VAT and how the recovery of ownership is taxed under Transfer Tax (ITP) and Stamp Duty (AJD).
Cuestión planteada - Cómo llevar a cabo la resolución del contrato.
En el IVA, la resolución supone una modificación de la base imponible, debiendo rectificarse las cuotas mediante factura rectificativa y regularizarse en la declaración correspondiente. En el ITP y AJD, la resolución por impago del comprador no da derecho a la devolución del impuesto satisfecho. La recuperación del dominio no es una nueva transmisión onerosa, sino que tributa por la modalidad de actos jurídicos documentados (documentos notariales) sobre el valor declarado en la escritura original.
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