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A query was raised regarding the CIT and VAT taxation of a land swap for future housing between related parties. The DGT rules that transactions between related parties must be valued at market value and analyses the VAT treatment concerning the transfer of land and construction.
Cuestión planteada Tributación de la operación a efectos del Impuesto sobre Sociedades e Impuesto sobre el Valor Añadido tanto si A entrega un importe en metálico como si entrega el solar.
En el Impuesto sobre Sociedades, las operaciones entre entidades vinculadas deben valorarse por su valor de mercado utilizando los métodos previstos en la LIS. En el IVA, la entrega del terreno puede estar sujeta al impuesto y constituye un pago a cuenta en especie de la edificación futura. Si la operación se resuelve, se debe modificar la base imponible y rectificar las cuotas, aunque si no hubo repercusión inicial, solo procede expedir factura rectificativa.
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