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A company has requested clarification on how to calculate the tax base for real estate rental services between entities within the same group under the advanced special regime. The DGT clarifies that the tax base must be the cost of the goods or services for which the tax has actually been incurred or paid.
Cuestión planteada Cálculo de la base imponible del servicio de alquiler.
En la modalidad avanzada del régimen de grupo de entidades, la base imponible de las operaciones intragrupo es el coste de los bienes y servicios utilizados en su realización por los que se haya soportado o satisfecho el impuesto. Si el inmueble se adquirió sin soportar el impuesto, la base imponible no incluirá cuantía alguna. Si el inmueble fue construido por la entidad, la base incluirá los costes con impuesto soportado, pero excluirá costes financieros o el margen comercial. Las facturas deben mostrar tanto la base según los artículos 78 y 79 como la base según el artículo 163 octies.uno, identificando cada una.
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