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A non-profit entity has requested clarification regarding VAT taxation when a third party subrogates into a deferred access property contract or when the contract is terminated. The DGT clarifies that the tax liability arises upon taking possession and that the termination of the contract does not render the subsequent transfer a second exempt supply.
Cuestión planteada 1. Tributación de la operación a efectos del Impuesto sobre el Valor Añadido cuando un tercero se subrogue en la posición del cesionario original y la consultante otorgue la correspondiente escritura de transmisión de dominio a favor de éste una vez satisfecho el precio.
El devengo del IVA en contratos de venta con pacto de reserva de dominio se produce al poner el bien en posesión del adquirente. Si el contrato se resuelve, se debe emitir factura rectificativa y rectificar la cuota en la declaración correspondiente, reintegrando el importe al destinatario. La utilización de la edificación por el cesionario original en un contrato resuelto no computa para considerar la siguiente transmisión como segunda entrega exenta, siendo esta una primera entrega sujeta a IVA.
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