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A company has requested a ruling regarding the VAT treatment of penitential earnest money, both when included in the price and when retained due to withdrawal, as well as the taxable person for the transfer of land. The DGT ruled that retained earnest money is not taxable as it constitutes compensation, and that the transfer of land subject to urbanisation charges involves a reverse charge mechanism.
Cuestión planteada Sujeción del pago de dichas arras al Impuesto sobre el Valor Añadido tanto si se convierten en parte del precio final como si, finalmente, no se celebrase la compraventa y las retuviese la consultante. Sujeto pasivo de la entrega de los terrenos y obligaciones de facturación.
Si las arras se imputan al precio, el impuesto se devenga en el momento del cobro. Si el comprador desiste y la vendedora retiene las arras, estas tienen naturaleza indemnizatoria y no están sujetas al IVA. En la transmisión de terrenos afectos al pago de cargas de urbanización exigibles, se aplica la inversión del sujeto pasivo. La vendedora debe emitir factura rectificativa si debe devolver parte del impuesto repercutido por la resolución del contrato.
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