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The consultant asks whether acquiring property through debt subrogation allows the application of passive subject investment and whether invoices for advances must be corrected if this mechanism was not applied. The DGT responds that the investment applies if the buyer is a business operator and the property is used in their activity, and that corrections are required if the investment mechanism was incorrectly applied.
Cuestión planteada Cuestiona si a las citadas operaciones les será de aplicación el mecanismo de inversión del sujeto pasivo previsto en la Ley del Impuesto sobre el Valor Añadido y si, en tal caso, dichas facturas hubieran sido emitidas sin la aplicación del citado mecanismo debería realizarse factura rectificativa de las mismas.
La inversión del sujeto pasivo procede en la entrega de inmuebles a cambio de la extinción de la deuda garantizada o la obligación de extinguirla por el adquirente, siempre que el destinatario sea empresario o profesional y el inmueble se afecte a su actividad. En caso de anticipos, el impuesto se devenga en el momento del cobro. Si no se aplicó la inversión cuando procedía, se debe rectificar la repercusión mediante factura rectificativa en el momento en que se advierta el error, dentro del plazo de cuatro años.
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