La delimitación impuesto sobre el valor añadido - transmisiones patrimoniales onerosas en las operaciones inmobiliariasanálisis de las principales cuestiones conflictivas y posibles alternativas

Abstract

Along the present investigation our intention has been to approach the indirect imposition of the juridical business on real estate, centring on both most representative figures, the Tax on Patrimonial Transmissions and Juridical Documented Acts (on forward ITPyAJD) and the Value-added tax (in forward VAT) it´s connections, the controversies trying to give solutions. We have emphasized the discrepancies so much in the objective as subjective components of both taxes, as well as that all the efforts of the buyers or transferors are directed in order that the realized transmission is subject to the VAT and that the same one should not enjoy exemption, since the real-estate exemptions of the art. 20. One 20 º, 21 º, 22 º, 23 º of the LIVA are "limited exemptions". Finally, our interest in addition has centred on three specific topics where both taxes relate: First place, the barter of lot for new work, in our opinion, and in spite of the doubts even existing on the juridical nature of this operation, it is necessary to speak about the existence of two successive barters. Secondly we have been interested in it, the problems of the real estate included inside the managerial heritage I object of transmission because we do not understand the automatism of the declaration of not subordination to the VAT and the subordination, in any case, to the ITPyAJD of the delivery of the real estate. And finally, we have approached the problems of the transmission of real estate and the transmission of values, art. 108.2 LMV which, in our opinion, must be applied only when the business is realized by the intention of carrying out the fraudulent transmission of real estate by means of the transmission of the control of a real-estate company that lacks economic valid motive without contradicting the beginning of tax neutrality.