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A commercial property owner seeks advice on VAT and ITP/AJD applicability of assigning an indefinite real right of use to their partner in a relationship. The DGT determines the transaction is subject to VAT as a business service and examines the taxable base according to whether linkage or exemption applies.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de dicha cesión y base imponible de la misma. Sujeción, en su caso, de la constitución del citado derecho real a alguna de las modalidades del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos documentados.
La cesión de uso de un local comercial a cambio de un canon está sujeta al IVA al considerarse una prestación de servicios realizada por un empresario. La base imponible será el importe total de la contraprestación, aunque si existe vinculación entre las partes y se cumplen ciertos requisitos, será el valor normal de mercado. Respecto al ITP y AJD, si la operación está sujeta a IVA, no tributa por transmisiones patrimoniales onerosas, pudiendo aplicarse la cuota variable de AJD sobre el valor declarado. Si no estuviera sujeta a IVA, tributaría por transmisiones patrimoniales onerosas con una base imponible calculada según las reglas de valoración de derechos reales.
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