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A company asks whether the passive party's investment applies when buying land with a mortgage, with cancellation funded by part of the payment to the creditor. The DGT confirms that such investment applies if legal requirements are met.
Cuestión planteada Aplicabilidad de la inversión del sujeto pasivo en el Impuesto sobre el Valor Añadido.
La inversión del sujeto pasivo del artículo 84.Uno.2º.e), tercer guion, de la Ley 37/1992 se aplica cuando el inmueble transmitido está afectado por un derecho real de garantía y el adquirente es empresario o profesional. Este supuesto incluye entregas de inmuebles a cambio de la obligación del adquirente de extinguir la deuda garantizada, ya sea por compromiso expreso, por descuento del importe de la deuda del precio o por acuerdo tácito de destinar el pago a la cancelación de la deuda. El adquirente debe comunicar fehacientemente al transmitente su condición de empresario.
What is published here, applied to a company or a specific case. The first meeting is free.
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