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A taxpayer has enquired about the applicable tax for a property awarded following an unsuccessful judicial auction. The DGT clarifies that the tax depends on whether the transferor is a businessperson or professional and whether the property is used for their business activity.
Cuestión planteada Sujeción de la operación al Impuesto sobre el Valor Añadido o al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, y momento en el que se produce el devengo del Impuesto que corresponda.
La operación estará sujeta a IVA si el transmitente es empresario o profesional y el inmueble está afecto a su actividad, pudiendo aplicar la exención de segundas entregas de edificaciones. Si la operación no está sujeta a IVA o está exenta, tributará por ITP en la modalidad de transmisiones patrimoniales onerosas. El devengo del IVA ocurre con la puesta en posesión del adquirente, mientras que el del ITP se produce el día del acto o contrato, salvo que la adquisición quede suspendida por un recurso.
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