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A real estate company has requested a ruling on the taxation of a land swap for the construction of a building. The DGT has determined that the transfer of the land is a transaction subject to VAT as it constitutes a payment in kind, whereas subsequent sales of the dwellings will be treated as exempt second deliveries.
Cuestión planteada Si la entrega de parte del solar a la entidad constructora se encuentra sujeta al Impuesto sobre el Valor Añadido. Si las entregas posteriores de viviendas que, en su caso, realicen las cedentes del solar que van a adquirir en la operación de permuta, se encontrarían exentas del Impuesto sobre el Valor Añadido.
La entrega del terreno en una permuta por obra futura constituye un pago a cuenta en especie de la edificación, por lo que está sujeta a IVA. Las entregas posteriores de las viviendas y locales recibidos se consideran segundas o ulteriores entregas y, por tanto, están sujetas pero exentas de IVA. El sujeto pasivo puede renunciar a esta exención si el adquirente es un sujeto pasivo con derecho a deducción.
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