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A query was raised regarding whether compensation received by a tenant due to the early termination of a lease agreement is an exempt indemnity or consideration subject to VAT. The DGT has determined that the waiver of lease rights constitutes a provision of services subject to the tax.
Cuestión planteada Consideración de la operación descrita como indemnización que no constituye contraprestación, o bien como contraprestación por la renuncia a derechos arrendaticios, a efectos de determinar su sujeción o no al Impuesto sobre el Valor Añadido.
La renuncia a los derechos por parte del arrendatario es una operación sujeta a IVA, ya que la indemnización constituye la contraprestación por el servicio de restituir la posesión del inmueble al propietario. El arrendatario es el prestador del servicio y sujeto pasivo, por lo que debe repercutir el impuesto mediante factura. Este criterio difiere de cuando el arrendatario paga al arrendador, caso en el que la cantidad se considera indemnización no sujeta.
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