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A local council and a company have agreed to the partial termination of an exchange of land for development rights due to failure to meet deadlines. The DGT clarifies that the return of assets or substitution with cash does not constitute a new supply, but rather a rectification of the original transaction.
Cuestión planteada Tributación de la referida operación.
Cuando una operación queda sin efecto total o parcialmente, la base imponible debe modificarse según el artículo 80 de la Ley 37/1992. La devolución de bienes no es una nueva entrega sujeta a IVA, sino una rectificación de la tributación inicial. Si se opta por una compensación monetaria en lugar de restituir los bienes, se debe rectificar la cuota repercutida modificando la base imponible por la nueva cuantía.
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