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A company sold shares in another entity and agreed via a supplementary letter to make subsequent payments to ensure a sublessee vacated a premises. The DGT is analysing whether these payments, as price adjustments, affect the VAT on the transfer.
Cuestión planteada Si el pago de dichas cuantías por parte de la entidad vendedora a la compradora se encontraría sujeto al Impuesto sobre el Valor Añadido.
Si los pagos se acuerdan tras el devengo de la operación, se consideran una modificación del precio definitivo y alteran la base imponible de la compraventa. Si el importe no fuera conocido en el momento del devengo, el sujeto pasivo debe fijarlo provisionalmente. En ambos casos, la modificación de la base imponible requiere la expedición de una factura rectificativa.
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