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The applicant asks whether the assignment of the surplus from a mortgage foreclosure constitutes a first or second delivery of a building and if it is an exempt financial transaction. The DGT rules that if the auction is declared void, the assignment is a single transfer, and that the assignment of the surplus with a premium does not constitute an exempt financial transaction.
Cuestión planteada El consultante solicita aclaración a la contestación vinculante de 4 de septiembre de 2017, con número de consulta V2204-17 sobre si la cesión del remate supone en dichos casos una primera o segunda entrega de edificación. Asimismo se cuestiona si la cesión de remate de un préstamo hipotecario puede considerarse una operación financiera sujeta y exenta del Impuesto sobre el Valor Añadido.
Si el ejecutante no participa en la subasta porque esta queda desierta y cede la adjudicación a un tercero en el plazo de veinte días, existe una única transmisión a efectos del IVA. Por el contrario, si el ejecutante participa en la subasta y luego cede el remate, existen dos transmisiones. Respecto a la exención financiera, la cesión del remate con sobreprecio no es exenta porque el destinatario es un tercero ajeno a la relación financiera y no el prestatario.
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