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A landlord has requested a ruling on the taxation of forgiving commercial rents due to the COVID-19 crisis. The DGT has determined that the forgiveness of rent constitutes self-consumption of services subject to VAT, unless the tenant is unable to carry out their activity due to the state of alarm. Regarding Personal Income Tax (IRPF), the gross income will be the new agreed amount.
This ruling clarifies the VAT implications for landlords forgiving rent during lockdowns and establishes how the revised rent should be reported for income tax purposes.
The tax team reviews your specific situation.
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