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A developer inquired whether they could recover the tax paid on a new-build project if they decided not to proceed with the second phase and transferred the land and license to a third party who subsequently renounced them. The DGT ruled that a refund is only possible if there is a final resolution declaring the nullity, rescission, or termination of the act.
Cuestión planteada Si, en el caso de que se transmitiese el solar y la licencia a un tercero y el nuevo adquirente renunciara a la licencia de construcción otorgada por el Ayuntamiento, procedería la devolución del impuesto satisfecho por la obra nueva que finalmente no se va a ejecutar, al desaparecer la autorización imprescindible para finalizar la obra nueva.
La devolución del impuesto satisfecho solo procede cuando se declare o reconozca judicial o administrativamente, por resolución firme, la nulidad, rescisión o resolución del acto que originó el pago. Si el contrato queda sin efecto por mutuo acuerdo de las partes, no habrá lugar a la devolución y se considerará un acto nuevo sujeto a tributación.
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