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A Council asks whether the sale of industrial plots with a contingent clause is subject to VAT and how to treat the retention of part of the price if the condition is met. The DGT responds that the transaction is VAT liable and that the resolution of the contract allows modification of the taxable base.
Cuestión planteada Si la transmisión de las parcelas se encuentra sujeta al Impuesto sobre el Valor Añadido. Sujeción, en su caso, al Impuesto sobre el Valor Añadido de la parte del precio que, si opera la condición resolutoria, retendrá la entidad consultante.
La transmisión de parcelas urbanizadas con uso industrial por parte de una entidad pública está sujeta al IVA al realizarse en el ejercicio de una actividad empresarial. Si se cumple una condición resolutoria que altere el precio o deje sin efecto la operación, la base imponible debe modificarse según el artículo 80.Dos de la Ley del IVA. El sujeto pasivo debe rectificar las cuotas repercutidas mediante factura rectificativa en el plazo de cuatro años desde que se produzcan las circunstancias que motivan la modificación.
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