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A company sought clarification on the VAT implications following the rescission of a land purchase due to breach of conditions. The DGT clarifies that the return of the property does not constitute a new VAT-taxable transaction, but rather a rectification of the original one, although any improvements made may be subject to tax.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la citada operación.
La devolución de bienes por resolución de contrato no constituye una entrega de bienes sujeta a IVA, sino una rectificación de la tributación de la operación original. El vendedor debe rectificar sus cuotas, reintegrar el importe al comprador y emitir factura rectificativa. El comprador debe rectificar obligatoriamente sus deducciones si estas disminuyen. Si el vendedor recibe mejoras realizadas por el comprador, esa parte de la operación sí estará sujeta a IVA al 21%.
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