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Conflict No. 13bis. Value Added Tax. Improper application of the special regime of cash criteria in a cash purchase and sale of real estate. Selling company

The declared operations consist, first of all, of the separation of two partners (MMDD and PPAA) of the entity DSM SLU through the transfer of their shares to the company, agreeing on deferred collection. Secondly, a real estate sale transaction is agreed upon by the company DSM SLU to a family intermediary company (FRP SL) of which the transferors of the shares and their children are the owners, with the payment also being determined in a deferred manner and DSM being accepted. SLU to the special cash criterion regime.

The Report declares that there is a conflict in the application of the tax rule in the operation described since it is, on the seller's side, a real estate sale transaction agreed upon in cash in which the deferral due to postponement is improperly applied. the special regime of the cash criterion.