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A landlord leases a commercial premises with a rent-free period during which the tenant carries out works as consideration. The Tax Agency determines that these works constitute income in kind for Income Tax purposes and an onerous transaction subject to VAT.
Cuestión planteada Tributación de la operación en el Impuesto sobre la Renta de las Personas Físicas y en el Impuesto sobre el Valor Añadido.
En el IRPF, las obras se consideran renta en especie y deben imputarse al periodo en que revierten en el propietario al finalizar el contrato. En el IVA, el arrendamiento durante la carencia es una operación onerosa sujeta al impuesto, debiendo repercutirse el IVA sobre el valor de las obras. El devengo del IVA se producirá cuando resulte exigible la parte del precio, o el 31 de diciembre por la parte proporcional del valor de las obras en el periodo de carencia.
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