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A leasing company has requested clarification on whether the compensation payable to a tenant for terminating a commercial premises lease agreement is subject to VAT. The Directorate General of Taxes (DGT) has ruled that such compensation constitutes consideration for the waiver of the tenant's rights, and therefore represents a service subject to tax.
Cuestión planteada La entidad consultante arrienda un local de su propiedad a otra sociedad que ejerce en el mismo la actividad de venta de artículos deportivos y armería. La sociedad arrendadora va a satisfacer a la arrendataria un importe en concepto de indemnización por la resolución del contrato de arrendamiento.
La indemnización percibida por el arrendatario constituye la contraprestación o compensación de una prestación de servicios sujeta al IVA, consistente en la renuncia a los derechos que ostenta sobre el inmueble. El arrendatario es el prestador del servicio y sujeto pasivo, por lo que debe repercutir el impuesto mediante la emisión de factura.
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