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A natural person assigns a commercial rental contract with no business activity in exchange for money. The DGT states that the transaction is not subject to VAT if not part of an entrepreneurial activity, but it generates a capital gain for personal income tax purposes.
Cuestión planteada Quiere conocer si la operación estaría sujeta al Impuesto sobre el Valor Añadido o al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados y la tributación de la operación en el Impuesto sobre la Renta de las Peronas Físicas.
La cesión de un contrato de arrendamiento no está sujeta al IVA si el cedente no es empresario o profesional y la operación se realiza al margen de una actividad empresarial. No obstante, la percepción de la cantidad por el traspaso constituye una ganancia patrimonial en el IRPF. Dicha ganancia se computará en la base imponible del ahorro, tras descontar la parte que corresponda al propietario.
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