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A taxpayer has enquired about the taxation of a rural property exchange and the value that must be declared. The DGT explains that an exchange involves two transfers, which may be subject to VAT or Stamp Duty depending on the status of the parties involved.
Cuestión planteada La consultante quiere conocer la tributación de esta operación y el valor a declarar en cada una de las parcelas, indicando que será la otra parte la que se haga cargo del pago de los impuestos correspondientes.
La permuta genera dos hechos imponibles independientes. Si los intervinientes son empresarios o profesionales, la entrega puede estar sujeta a IVA (salvo exención por terreno rústico). Si son particulares, tributa por ITP en la modalidad de transmisiones patrimoniales onerosas. En el caso de ITP, el sujeto pasivo es el adquirente, independientemente de lo pactado entre las partes, y la base imponible es el valor real del bien.
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