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A professional has enquired whether the compensation received for the early termination of a lease agreement is subject to VAT. The DGT has ruled that it is, as the compensation constitutes consideration for the service of restoring possession of the property to the landlord.
Cuestión planteada Sujeción del pago de la indemnización al Impuesto sobre el Valor Añadido.
La renuncia a los derechos del arrendatario sobre el local constituye una prestación de servicios sujeta a IVA, siendo la indemnización su contraprestación. El arrendatario es el sujeto pasivo que debe repercutir el impuesto mediante factura al reintegrar la posesión del inmueble al propietario. Este criterio difiere de cuando el arrendatario paga una indemnización al arrendador, caso en el que no habría IVA.
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