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Permuta De Solar Por Edificación En El Iva: La Situación Actual

Author

Listed:
  • César García Novoa

    (Universidad de Santiago de Compostela)

Abstract

La tributación del contrato de intercambio de suelo por edificación futura ha experimentado muchos cambios en los últimos años. La más reciente teoría de la Dirección General de Tributos niega que haya que realizar una nueva valoración cuando termina la construcción de los inmuebles.

Suggested Citation

  • César García Novoa, 2011. "Permuta De Solar Por Edificación En El Iva: La Situación Actual," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 141(4), pages 101-128, December.
    • Handle: RePEc:hpe:crotri:y:2011:v:141:i:4:p:101-128
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    File URL: https://www.ief.es/vdocs/publicaciones/1/141.pdf#page=101
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    More about this item

    Keywords

    Impuesto sobre el Valor Añadido; permuta; pago en especie; devengo anticipado; base imponible;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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