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Siblings seek to rescind a land exchange agreement due to a breach of contract by a company that failed to construct the promised building. The DGT analyses the taxation implications regarding ITP/AJD, VAT, and Personal Income Tax (IRPF) following this resolution.
Cuestión planteada Tributación en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, en el Impuesto sobre el Valor Añadido, y, en su caso, en el Impuesto sobre la Renta de las Personas Físicas.
En el ITP/AJD, si la resolución es judicial, procede la devolución del impuesto; si es por mutuo acuerdo, se considera un acto nuevo sujeto a tributación. En el IVA, la devolución del bien no es una nueva entrega, sino una rectificación de la operación inicial mediante factura rectificativa. En el IRPF, la sustitución del derecho a la edificación futura por el terreno original genera una nueva ganancia o pérdida patrimonial en la base del ahorro.
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