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A query was raised regarding whether double taxation occurs when paying VAT on the purchase of a property while simultaneously paying Transfer Tax (ITP) on the transfer of another property handed over as part of the payment. The Directorate-General for Taxes (DGT) ruled that there is no double taxation because two distinct transfers are taking place: one subject to VAT and another subject to ITP.
Cuestión planteada Si no se estaría produciendo una doble imposición al pagar por un lado el Impuesto sobre el Valor Añadido sobre el total valor de venta de la primera vivienda, (metálico y vivienda) y, por otro lado, el Impuesto de Transmisiones Patrimoniales sobre el valor de mercado en la transmisión de la segunda vivienda, cuando realmente se trata de una única operación, en la que la entrega de la vivienda es un medio de pago y no se trata realmente de una compraventa
No se produce doble imposición porque se trata de dos transmisiones diferentes. La primera es la compraventa realizada por un empresario sujeta a IVA, y la segunda es la transmisión de la vivienda entregada como parte del precio, la cual constituye un hecho imponible de ITP si el transmitente no es empresario. La exención del ITP para entregas de dinero no se aplica a la transmisión de bienes en una permuta o compraventa con parte en especie.
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