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A local council consulted whether the transfer of plots by a company to settle a contractual penalty was subject to VAT. The DGT ruled that the transaction constitutes a supply of goods subject to tax and that the taxpayer is the company returning the plots.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la devolución de las parcelas al Ayuntamiento en pago de la penalidad estipulada. Sujeto pasivo de dicha operación. Posible sujeción al Impuesto sobre el Valor Añadido de la futura entrega de las parcelas que realice el Ayuntamiento consultante.
La entrega de parcelas por parte del adjudicatario al Ayuntamiento para satisfacer una penalidad constituye una entrega de bienes sujeta al IVA, al no ser aplicables las exenciones del artículo 20 de la Ley 37/1992. El sujeto pasivo de esta operación es la sociedad limitada que realiza la entrega. Asimismo, la futura entrega de dichas parcelas por parte del Ayuntamiento estará sujeta al impuesto si este tiene la condición de empresario o profesional.
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