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A consultant asks whether the delivery of new parking spaces following the judicial nullification of a prior exchange is subject to VAT or ITP/AJD. The DGT explains that the return of original goods is not a new VAT supply but a correction of the initial transaction, and that the new delivery depends on whether it is considered the first or second delivery of construction.
Cuestión planteada Si la entrega de las nuevas plazas de garaje se encuentra sujeta al Impuesto sobre el Valor Añadido o al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
Si la entrega es la primera realizada por el promotor, estará sujeta al IVA y no al ITP/AJD. Si es una segunda o ulterior entrega, estará sujeta pero exenta de IVA, lo que implica su tributación por ITP/AJD. No procede la exención de ITP por nulidad de actos anteriores al tratarse de operaciones independientes. El consultante puede solicitar la devolución de lo pagado por ITP/AJD de la operación anulada si cumple los requisitos legales.
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