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V0081-21 ·22 January 2021 ·consulta-vinculante Medium impact
Tax

Self-consumption via rent forgiveness is not subject to VAT if due to the state of alarm

A commercial premises owner inquires about the VAT and Personal Income Tax (IRPF) implications following an agreement to suspend rent due to Covid-19. The DGT rules that if the forgiveness is total and stems from the state of alarm, it is not subject to VAT, and analyses the treatment of income for IRPF purposes depending on whether there is a modification, deferral, or non-payment.

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2021-01-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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