Yes me too – Im always interested in stuff like this. And intruiged.
I know the law here is similar to Moroccan as in normally off plan one pays stage payemtns as it gets built – and there could be 20 stages! Each stage has its own bank guarantee applied as well. So to pay iva on something not given or received is crazy.
I just cant see how you can pay iva on something you havent even paid for – how does the invoice get through?? And if it HAS been paid to the lawyer or developer (allegedly) then Hacienda should have a trace of it in the quarterly accounts from the developer – one way of checking it got to where it should have done.