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A query was raised regarding whether the taxable base for Transfer Tax (ITP) in a residential lease agreement should be calculated based on the agreed duration or the three-year minimum stipulated by the Urban Leasing Act (LAU). The Directorate-General for Tax (DGT) ruled that a three-year period must be used due to the mandatory extensions provided by law.
Cuestión planteada Primera. Si a efectos de la base imponible del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados por la constitución del arrendamiento, se ha de tener en cuenta el periodo que consta en el contrato o los 3 años regulados en el artículo 9.1 de la Ley de Arrendamientos Urbanos.
La base imponible del arrendamiento se determina por la cantidad total a satisfacer durante el periodo de duración del contrato. Dado que la Ley de Arrendamientos Urbanos establece una duración mínima de tres años mediante prórrogas obligatorias, se debe tener en cuenta dicho plazo de tres años. No procede la devolución del impuesto si el contrato dura menos tiempo, salvo que la rescisión se declare judicial o administrativamente por resolución firme.
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