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A query was raised regarding when VAT should be accrued in a land swap involving the future delivery of parking spaces. The DGT ruled that the transfer of the land constitutes an advance payment in kind, triggering the accrual of the tax at that moment.
Cuestión planteada Momento en que debe devengarse el Impuesto correspondiente a la operación de permuta.
La entrega del terreno de paso constituye un pago a cuenta en especie de la entrega de las plazas de garaje. Al ser un pago anticipado, el impuesto se devenga en el momento del cobro o entrega de la contraprestación. Por tanto, la entrega del terreno en la permuta da lugar al devengo del IVA en ese instante. Si transcurre más de un año desde el devengo sin expedir factura, se pierde el derecho a repercutir el impuesto.
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