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A local council has requested clarification on whether property tax (IBI) and waste collection fees should be included in the VAT taxable base for real estate leases. The Directorate-General for Taxes (DGT) has ruled that these amounts form part of the consideration if they are passed on to the tenant.
Cuestión planteada Si en la base imponible del Impuesto sobre el valor Añadido de dichos arrendamientos deben incluirse el IBI y la tasa de recogida de basuras.
La base imponible del IVA en arrendamientos de inmuebles está constituida por el importe total de la contraprestación. En este concepto se incluyen tanto la renta como las cantidades asimiladas a la misma y cualquier otro crédito efectivo derivado de la prestación principal o de las accesorias. Por tanto, el IBI y la tasa de recogida de basuras deben integrarse en la base imponible siempre que se repercutan al arrendatario según la legislación o el contrato.
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