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An individual enquired whether formalising a commercial premises purchase via a public deed, following a prior private contract, would trigger a new VAT taxable event. The DGT ruled that if the property was already made available to the buyer under the private contract, the tax has already accrued, and the public deed does not constitute a new taxable transaction.
Cuestión planteada Si la elevación a escritura pública de la adquisición por el consultante se encuentra sujeta al Impuesto sobre el Valor Añadido.
El devengo del IVA en la entrega de bienes ocurre cuando el bien se pone a disposición del adquirente. Si la entrega se formalizó mediante contrato privado y el inmueble ya estaba a disposición del comprador, el impuesto ya se devengó en ese momento. Por tanto, la elevación a escritura pública no da lugar a una nueva operación sujeta al impuesto, salvo que de la escritura se deduzca un momento distinto de la puesta en posesión.
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