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A City Council has enquired whether the handover of commercial premises, following the judicial annulment of a previous sale made by a company, is subject to VAT and when the tax liability arises. The DGT ruled that the supply will be subject to VAT if it is considered the first supply, and that the tax liability arose upon the rezoning of the land.
Cuestión planteada Si la entrega del local se encontrará sujeta y, en su caso, exenta del Impuesto sobre el Valor Añadido. Devengo.
La entrega del local comercial estará sujeta y no exenta de IVA siempre que tenga la consideración de primera entrega por parte del promotor. El devengo del impuesto tendrá lugar cuando los bienes se pongan a disposición del adquirente, salvo que existan pagos anticipados. En este caso, la recalificación del terreno constituyó un pago a cuenta en especie, por lo que el IVA se devengó en ese momento.
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