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The inquirer asks whether the transfer of a property in settlement of a debt is subject to ITP and AJD, or if it is exempt having already been subject to VAT. The DGT rules that the debt settlement constitutes a new transfer which will be subject to VAT or ITP and AJD, depending on whether the transferor is a business entity and whether the delivery constitutes a second transfer exempt from VAT.
Cuestión planteada Si en caso de aceptar el acuerdo habría que volver a pagar de nuevo el Impuesto de Transmisiones Patrimoniales y Actos Jurídicos Documentados si ya se pagó en su día el IVA por el acuerdo inicial o si, al ser una compra de derechos o dación en pago, estaría exento.
La dación en pago constituye una transmisión onerosa que debe tributar por IVA o por ITP y AJD. Si el transmitente es empresario y la entrega es una segunda transmisión de edificación exenta de IVA, la operación estará sujeta al ITP y AJD por transmisiones patrimoniales onerosas. Si la operación tributa por IVA, no estará sujeta al ITP por transmisiones patrimoniales onerosas, pero sí a la cuota variable de Actos Jurídicos Documentados.
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