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The inquirer asks whether VAT must be declared during a grace period in a commercial lease. The DGT rules that the leasing of commercial premises is subject to VAT and that the taxable base must include both the rent and any improvement works that remain for the benefit of the landlord.
Cuestión planteada 1.) Si la consultante está obligada de declarar el IVA durante el periodo de carencia.
El arrendamiento de locales comerciales no está exento de IVA, a diferencia de los destinados a vivienda. La base imponible incluye la contraprestación dineraria y cualquier crédito efectivo o cantidad asimilada a la renta, como las obras de mejora que pasen a ser propiedad del dueño. Si el importe de la contraprestación no es conocido en el momento del devengo, el sujeto pasivo debe fijarlo provisionalmente aplicando criterios fundados.
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