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A developer sought clarification on the tax implications of acquiring a plot with 40% completed construction in exchange for dwellings, commercial premises, and cash. The DGT has determined that the transfer of the plot with the ongoing works is subject to VAT at 21% rather than being exempt, and further analyses the accrual and taxable base of the barter transaction.
Cuestión planteada Devengo, base imponible y tipo impositivo aplicable.
La entrega de un solar con una edificación en curso de construcción está sujeta al IVA al tipo general del 21%, al no ser aplicable la exención de terrenos no edificables. El devengo se produce cuando se pone el terreno a disposición del adquirente, considerándose además un pago anticipado de la futura entrega de viviendas. La base imponible en la permuta será el valor acordado o el coste de los bienes/servicios utilizados más posibles alteraciones de valor. Las viviendas podrán tributar al tipo reducido del 10% si disponen de cédula de habitabilidad o licencia de primera ocupación, mientras que los locales tributarán al 21%.
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