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A company has requested guidance on the VAT treatment following the termination of a land swap agreement for future building development, as the entity that originally provided the plots has been dissolved. The Directorate-General for Taxes (DGT) ruled that the return of the assets does not constitute a new taxable supply, but rather a rectification of the original transaction.
Cuestión planteada Efectos en el Impuesto sobre el Valor Añadido de la recuperación de los solares por parte de los socios sucesores de la sociedad extinguida como consecuencia de la resolución del contrato de permuta.
La resolución de la operación permite modificar la base imponible y las cuotas repercutidas mediante la expedición de una factura rectificativa. Al no tratarse de un ingreso indebido, la rectificación debe realizarse regularizando la situación en la declaración-liquidación o en las posteriores, obligando al sujeto pasivo a reintegrar las cuotas al destinatario. En caso de sociedades disueltas, las obligaciones tributarias y la emisión de facturas rectificativas se transmiten a los socios sucesores.
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