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A company has requested clarification on the VAT treatment regarding the potential rescission of a real estate sale or a mortgage foreclosure due to non-payment. The DGT ruled that rescission requires the issuance of credit notes, while a mortgage foreclosure within insolvency proceedings may be subject to VAT under the reverse charge mechanism.
Cuestión planteada Tratamiento en el Impuesto sobre el Valor Añadido de los dos supuestos planteados: a) Resolución de la compraventa con devolución de las cantidades entregadas; b) Ejecución hipotecaria.
La resolución de la compraventa permite rectificar la base imponible y las cuotas mediante la emisión de una factura rectificativa. En caso de ejecución hipotecaria en un proceso concursal, la transmisión del inmueble está sujeta a IVA si está afecto a actividad económica. En este supuesto, se aplica la inversión del sujeto pasivo si el adquirente es empresario o profesional.
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