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The query examines the VAT and Transfer Tax (ITP/AJD) treatment following the termination of a land swap agreement for future buildings. The DGT determines that the return of the land does not constitute a new supply, but rather a rectification of the original transaction, and analyses the ITP/AJD taxation based on the nature of the restitution.
Cuestión planteada Tratamiento a efectos del Impuesto sobre el Valor Añadido y del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
En la resolución de una permuta de terreno por obra futura, la devolución del solar no es una entrega de bienes sujeta a IVA, sino un supuesto de resolución que obliga a rectificar las cuotas inicialmente repercutidas. La sociedad debe emitir una factura rectificativa y regularizar la situación en la declaración-liquidación, reintegrando las cuotas al destinatario. Si el terreno ha recibido mejoras (como urbanización), estas se consideran servicios sujetos a IVA al tipo general. Respecto al ITP/AJD, la recuperación del dominio por condición resolutoria no es transmisión onerosa, pero si se restituye un bien distinto, tributará como transmisión de inmueble.
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