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A company asks how to determine the VAT taxable base when the lessor recharges utilities and common expenses. The DGT responds that both the VAT base and the IRPF withholding base must include the rent and all recharged expenses.
Question raised 1.) Manner in which the taxable base of Value Added Tax must be specified.
The VAT taxable base in leases includes the rent and any effective credit of the lessor against the lessee derived from the provision and its accessories, such as utilities, water, or community fees. To determine this base, the terms agreed upon in the contract must be followed, transferring the actual net expense excluding VAT. Likewise, the IRPF withholding base on lease income comprises all amounts paid to the lessor, excluding VAT.
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