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A real estate company has requested a ruling on the VAT treatment regarding the exchange of a plot of land for future dwellings, garages, and storage rooms. The DGT has determined that the delivery of the land is subject to the standard rate, while the delivery of the building constitutes a payment in kind.
Cuestión planteada Tratamiento a efectos del Impuesto sobre el Valor Añadido de dicha operación.
La operación de permuta de suelo por obra futura comprende tres momentos: la entrega del terreno, la entrega de la edificación terminada y un pago a cuenta en especie. La entrega del solar tributa al 21% por ser un terreno. El pago a cuenta en especie (el solar) devenga el IVA de la edificación futura en el momento del cobro. Las viviendas, garajes y trasteros anexos tributan al tipo reducido del 10%.
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