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A developer sought clarification on whether the transfer of land as security and the subsequent delivery of a house built under a 'turnkey' contract were separate transactions or a single supply. The DGT has ruled that it is a single transaction where the delivery of the land is ancillary to the delivery of the house.
Cuestión planteada Si dichas operaciones constituyen una única operación a efectos del Impuesto sobre el Valor Añadido y, en su caso, devengo de la misma. Tipo impositivo aplicable.
La entrega del terreno y la entrega futura de las edificaciones forman una operación única desde el punto de vista económico, siendo la entrega de la vivienda la prestación principal y la del terreno una accesoria. El devengo se produce en la entrega de la vivienda, aunque los pagos anticipados tributan en el momento de su cobro. El tipo impositivo aplicable es el del 10%.
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