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A query was raised regarding the accrual, taxable base, and taxable person for VAT in a transaction involving the exchange of land expropriated by a Public Administration. The DGT determines that the Administration acts as a taxable entrepreneur and that the transfer of urbanised land is subject to the tax.
Cuestión planteada Se cuestiona por la entidad consultante acerca del momento en que debe entenderse producido el devengo del impuesto así como sobre la base imponible y el sujeto pasivo de las operaciones. Se cuestiona, adicionalmente, las consecuencias de la falta expedición de factura con IVA con ocasión de la expropiación de los terrenos así como las consecuencias fiscales de la posible variación en el valor de los terrenos urbanizados de uso industrial que pueda tener lugar desde la fecha de la expropiación hasta el momento de la entrega de los mismos.
La Administración expropiante tiene la condición de empresario al urbanizar terrenos y la entrega de suelo industrial urbanizado está sujeta al IVA. La operación de permuta implica dos entregas: la del terreno expropiado y la del suelo urbanizado. La base imponible es el importe acordado entre las partes en la fecha en que se concluye la permuta. Si ha pasado más de un año desde el devengo sin expedir factura, se pierde el derecho a repercutir el impuesto, aunque el destinatario puede aceptarlo voluntariamente.
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