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A query was raised regarding whether formalising a public deed for a property sale, following a private contract, triggers VAT accrual. The DGT ruled that if the delivery of the property was already subject to tax, the accrual occurred upon making it available or the execution of the deed; therefore, subsequent notarisation does not allow for the tax to be charged again.
Cuestión planteada Sujeción de la elevación a escritura pública al Impuesto sobre el Valor Añadido.
El devengo del IVA en la entrega de bienes ocurre, por regla general, cuando se ponen los bienes a disposición del adquirente. Si se otorga escritura pública, la puesta en posesión se entiende realizada en ese momento, salvo que la escritura indique lo contrario. Por tanto, si la entrega original ya estaba sujeta al impuesto, la elevación del contrato privado a escritura pública no constituye un nuevo hecho imponible para repercutir el IVA.
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