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A company has requested clarification on whether voluntary improvement works carried out on leased premises, and their subsequent reversion to the landlord, are subject to VAT. The DGT has ruled that these works do not form part of the lease income and that their reversion may be treated as self-consumption if they are classified as investment goods.
Cuestión planteada Si la realización y reversión al propietario de las referidas obras se encontraría sujetas al Impuesto sobre el Valor Añadido y, en su caso, base imponible de dicha operación y si las mismas afectarían a la base imponible del arrendamiento.
Las obras realizadas de forma voluntaria y sin obligación contractual no integran la base imponible del arrendamiento al no ser contraprestación. Si dichas obras tienen la consideración de bienes de inversión, su reversión al propietario se considera autoconsumo de bienes. En tal caso, la base imponible será el valor de los bienes en el momento de la entrega si han experimentado alteraciones por su utilización.
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