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A company has requested clarification on the VAT and Property Transfer Tax (ITPAJD) implications following the termination of a land swap agreement for future construction due to a bankruptcy proceeding. The DGT ruled that for VAT, the original transaction must be rectified, whereas for ITPAJD, the refund depends on whether the termination is court-ordered or by mutual agreement.
Cuestión planteada Tratamiento a efectos del Impuesto sobre el Valor Añadido y del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
En IVA, la devolución del terreno tras resolver la permuta no es una nueva entrega, sino una resolución de la entrega inicial, debiendo rectificarse las cuotas mediante factura rectificativa. En ITPAJD, si la resolución es judicial y no hay efectos lucrativos, se puede solicitar la devolución del impuesto soportado. Si la resolución es por mutuo acuerdo, se considera un nuevo acto sujeto a tributación.
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