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A co-owner of land seeks clarification regarding the VAT liability and accrual in a swap of land for two houses. The DGT indicates that the delivery of the houses by the developer is subject to VAT and that the tax accrues at the time the plot is delivered, as it is considered a payment in kind.
Cuestión planteada Sujeción y, en su caso, devengo del Impuesto sobre el Valor Añadido de las referidas entregas.
En las permutas de suelo por obra futura, la entrega de la edificación por el promotor está sujeta a IVA por ser primera entrega. El impuesto se devenga en el momento de la entrega del solar, ya que esta constituye un pago a cuenta en especie de la edificación futura. La entrega del terreno por parte del propietario estará sujeta a IVA si este adquiere la condición de empresario o profesional al incorporar costes de urbanización con ánimo de venta.
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