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A query was made regarding the taxation of compensation received for the surrender of a commercial premises lease agreement. The DGT has determined that the transaction is subject to VAT and that the compensation constitutes a capital gain or loss for Personal Income Tax (IRPF) purposes.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido y en el Impuesto sobre la Renta de las Personas Físicas.
La renuncia a los derechos de un contrato de arrendamiento de un inmueble afecto a una actividad es una prestación de servicios sujeta a IVA. Si la actividad está sometida al régimen de recargo de equivalencia y el local se usa exclusivamente para dicha actividad, no hay obligación de liquidar ni pagar el impuesto. En el IRPF, la indemnización por la renuncia es una alteración patrimonial que genera una ganancia o pérdida patrimonial, la cual se calcula restando el valor contable (tras deducir amortizaciones) al importe recibido.
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