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The query concerns the VAT and Personal Income Tax (IRPF) treatment of an amount paid for a key money right (derecho de traspaso) in a lease agreement. The Directorate-General for Tax (DGT) determines that the key money right constitutes a service provision subject to VAT and, if the lease is part of an economic activity, these amounts are classified as income from economic activities.
Cuestión planteada Tratamiento de las cantidades percibidas del arrendatario por la constitución del derecho de traspaso en el Impuesto sobre el Valor Añadido y en el Impuesto sobre la Renta de las Personas Físicas.
La concesión de un derecho de traspaso es una prestación de servicios sujeta a IVA (tipo general del 21%) porque no supone la transmisión del poder de disposición sobre el negocio. Si el arrendamiento de inmuebles cumple los requisitos de actividad económica (empleado con contrato laboral a jornada completa), tanto la cantidad por el derecho de traspaso como las rentas derivadas del arrendamiento son rendimientos de actividades económicas. En comunidades de bienes, estas rentas se atribuyen a los miembros manteniendo la naturaleza de la fuente.
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