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A company transfers urban properties intended for demolition and asks whether retaining part of the price to cancel a mortgage on one of them triggers passive investment. The DGT confirms that this passive investment rule applies.
Cuestión planteada Si en la transmisión de dicha finca mediante la retención de parte del precio por la parte compradora para la cancelación hipotecaria resultaría de aplicación el supuesto de inversión del sujeto pasivo del Impuesto sobre el Valor Añadido previsto en el artículo 84.Uno.2º.e), tercer guion, de la Ley 37/1992.
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