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A local council was entitled to receive a future commercial premises, but following an urban planning change, it agreed to receive two different premises instead in exchange for waiving the first. The DGT has determined that the original transaction is subject to VAT and that the modification of the agreement necessitates a rectification of the taxable amount.
Cuestión planteada Tratamiento a efectos del Impuesto sobre el Valor Añadido de la operación descrita.
La entrega de un local a construir por un empresario constituye una operación sujeta a IVA. Al producirse una novación que sustituye la obligación original por la entrega de otros inmuebles, la base imponible devengada debe modificarse en la cuantía correspondiente según el artículo 80 de la Ley 37/1992. La reclasificación de terrenos a uso residencial como contraprestación no está sujeta al impuesto.
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