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A company requested clarification regarding VAT accrual in a land exchange for future construction following a contract novation. The DGT ruled that the transfer of land constitutes a payment in kind and accrues when the asset is made available to the acquirer.
Cuestión planteada Devengo del Impuesto sobre el Valor Añadido en relación con el pago a cuenta que supuso la entrega del terreno.
En las permutas de suelo por obra futura, la entrega del terreno es un pago a cuenta en especie de la edificación. El devengo del impuesto se produce cuando el bien se pone a disposición del adquirente, lo que puede ocurrir mediante la firma de un contrato privado si este supone la puesta en posesión. Si tras una novación se modifica la base imponible, el sujeto pasivo debe expedir una factura rectificativa y podrá minorar la cuota en su declaración-liquidación.
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