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V0962-26 ·29 April 2026 ·consulta-vinculante Medium impact
Tax

Los gastos de tasas municipales y comarcales repercutidos por el arrendador integran la base imponible del alquiler

Una arrendataria de un local comercial pregunta si las tasas de residuos que el arrendador le repercute están sujetas a IVA. La DGT determina que, al ser gastos accesorios del arrendamiento, deben integrarse en su base imponible.

Lifecycle

2026-04-29PublishedPublished 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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