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V0081-21 22 January 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · autoconsumo de servicios

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.

The question raised

Cuestión planteada Tributación a efectos del Impuesto sobre el Valor Añadido y el Impuesto sobre la Renta de las Personas Físicas.

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