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A commercial company has requested clarification on when VAT should accrue for the acquisition of a portion of land and its development rights. The Directorate General for Taxes (DGT) has ruled that the tax accrues based on payments received and at the moment possession is transferred via public deed.
Cuestión planteada 1º Si el devengo de la adquisición del suelo se produce con el otorgamiento de la escritura pública de cesión parcial del suelo con edificabilidad.
El devengo de la entrega de bienes se produce por la transmisión del poder de disposición, aunque no haya transmisión de la propiedad jurídica. Se devengará por la cantidad de pagos anticipados efectivamente percibidos y, posteriormente, por el importe adeudado en el momento de la firma de la escritura, cuando se produzca la entrega de la posesión y puesta a disposición.
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