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A company has requested clarification on the VAT and withholding tax treatment of a lease agreement featuring a ten-year rent-free period. The Directorate-General for Tax (DGT) has ruled that the lease constitutes an onerous transaction because the tenant assumes certain expenses, which necessitates the application of VAT during the grace period.
Cuestión planteada Cómo tributa y cuándo se devenga tanto el IVA como las retenciones derivados de dicho contrato de arrendamiento.
El arrendamiento es una operación a título oneroso cuando el arrendatario se obliga a asumir gastos (comunidad, IBI, tasas) en lugar de pagar renta. Durante el periodo de carencia, el arrendador debe repercutir el IVA utilizando como base imponible el valor de los gastos asumidos. Respecto al IRPF, la obligación de retener no nace mientras no se satisfagan las rentas pactadas.
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