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A company seeks to partially terminate a land swap agreement for future buildings, replacing the delivery of works with a cash indemnity. The DGT rules that this termination does not constitute a transfer of real estate for ITP or IIVTNU purposes, but requires the rectification of VAT previously charged due to the advance payment.
Cuestión planteada Si, dado que no existe transmisión de ningún inmueble, ya que no ha existido ningún otro bien que el terreno original que tributó en el momento en el que la sociedad lo adquirió, la anulación de la permuta se puede considerar como un acto no sujeto al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados ni al Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana.
La resolución del contrato no origina una transmisión de bienes inmuebles, por lo que no está sujeta al ITP ni al IIVTNU. En cuanto al IVA, debe rectificarse la cuota inicialmente repercutida por el pago anticipado de la edificación futura mediante factura rectificativa. La entidad debe regularizar la situación en la declaración-liquidación correspondiente y reintegrar las cuotas al destinatario.
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