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A company acquires a building by paying a price and providing other properties to be constructed or renovated following the transaction. The DGT determines that the transfer of the building is subject to VAT and constitutes a payment in kind towards the future works.
Cuestión planteada Tratamiento de la operación a efectos del Impuesto sobre el Valor Añadido.
La entrega de la edificación por el transmitente está sujeta al IVA si este es empresario o profesional y el inmueble está afecto a su actividad. Esta entrega se considera un pago a cuenta en especie de la entrega futura de los inmuebles (obra futura). El adquirente de la edificación, al ser el sujeto pasivo de la entrega futura, debe repercutir el IVA por el devengo de dicho pago a cuenta en el momento en que el edificio se pone a disposición.
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