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A company that has been awarded plots in a forced sale procedure has requested a ruling on the application of VAT and Transfer Tax (ITP/AJD). The Directorate General for Taxes (DGT) has determined that the delivery of the plots is subject to VAT at the standard rate of 21% and that the successful bidder is authorised to issue the invoice on behalf of the transferor.
Cuestión planteada El consultante plantea las siguientes cuestiones:
La entrega de solares por un transmitente empresario está sujeta al IVA al 21%, integrando la base imponible el importe al transmitente, el destinado al municipio y los gastos accesorios. El importe destinado al municipio tiene naturaleza indemnizatoria y no está sujeto al IVA. El adjudicatario empresario está facultado para expedir la factura, repercutir la cuota y presentar la declaración-liquidación en nombre del sujeto pasivo.
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