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A real estate buying and leasing company asks whether the passive party inversion applies when a property debt is extinguished by hypothecation subrogation or partial price payment. The DGT confirms it applies if the guarantee conditions are met and the buyer is a businessperson or professional.
Cuestión planteada Procedencia de la aplicación del supuesto de inversión del sujeto pasivo a la entrega de los locales en el Impuesto sobre el Valor Añadido, previsto en el artículo 84.Uno.2º e), tercer guión, de la Ley 37/1992.
La inversión del sujeto pasivo procede cuando la entrega de un inmueble constituye la garantía de una deuda y el adquirente es empresario o profesional. Este mecanismo es aplicable tanto si el adquirente se subroga en la deuda como si existe un compromiso contractual de extinguirla destinando parte del precio a su cancelación. El inmueble transmitido debe estar afectado por un derecho real de garantía para que se aplique este supuesto.
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