LA TRIBUTACIÓN DE LAS OPERACIONES DE CESIÓN DE CRÉDITOS O DERECHOS DE ADQUISICIÓN DE INMUEBLES EN CONSTRUCCIÓN.

Abstract

This paper analyses taxation on transactions consisting in the assignment of debt or acquisition rights in real estate under construction, that is, transactions characterised by the assignment of ownership of a home through a private sales contract concluded with the housing developer in favour of a third person who is not the buyer, from whom part of the price has been collected. After the initial delimitation of the main aspects that configure this type of action, there is an analysis of taxation on the transaction and, more particularly, the criteria that must be followed to find the taxable base, differentiating between the effects when the transaction is subject to VAT and when it is subject to stamp tax. For this the author uses the benchmark of the Directorate-General of Taxes' administrative doctrine on such matters.