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A real estate developer has enquired whether the square footage sold through an exchange of land for future construction must be declared for the calculation of their IAE variable quota. The DGT has ruled that an exchange is governed by the same rules as a sale and purchase agreement and, therefore, those square metres must be included in the calculation.
Cuestión planteada Se desea saber:
En el epígrafe 833.2 del IAE, la cuota variable se exige por los metros cuadrados edificados o por edificar vendidos. Dado que la permuta es una compraventa de carácter especial donde se entrega una cosa en lugar de un precio, los metros cuadrados objeto de permuta deben incluirse en el cálculo de la cuota variable. La declaración de estos metros debe realizarse en el modelo 840 durante el primer mes de cada año natural.
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