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A property developer sought clarification on when VAT accrues when selling land via a private contract followed by a formal deed. The DGT ruled that accrual occurs when the land is made available to the purchaser or at the time any advance payments are collected.
Cuestión planteada Devengo de la entrega del terreno por la entidad consultante a efectos del Impuesto sobre el Valor Añadido, y en su caso, exención de la referida entrega y sujeto pasivo de la operación.
El devengo del IVA en la entrega de bienes se produce, por regla general, cuando se pone el bien a disposición del adquirente. Si existen pagos anticipados antes de dicha entrega, el impuesto se devenga en el momento del cobro de las cantidades efectivamente percibidas. En el caso de terrenos no edificables, la entrega puede estar exenta de IVA, salvo que el transmitente renuncie a dicha exención.
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