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A query was raised regarding the taxation of acquiring a property under construction subject to suspensive conditions. The DGT determines that the standard VAT rate applies and analyses the accrual and the Stamp Duty (ITPAJD).
Cuestión planteada Tributación de la operación.
El devengo del IVA se produce en la puesta a disposición del inmueble o en el cobro de anticipos. Al ser un edificio en construcción, no es apto para vivienda y se aplica el tipo general del 21%. La escritura queda sujeta al ITPAJD por Actos Jurídicos Documentados si cumple los requisitos legales. El pago aplazado constituye una condición resolutoria sujeta al ITPAJD.
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