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The consultant asks whether Form 037 must be submitted after leasing a commercial space not considered an entrepreneurial activity. The DGT responds that commercial leasing constitutes a taxable service, creating entrepreneur status and requiring registration in the business census.
Cuestión planteada Obligación de presentar el modelo 037 como consecuencia del arrendamiento del local referido.
El arrendamiento de un local confiere al propietario la condición de empresario o profesional y sujeto pasivo del IVA. Al ser una operación de prestación de servicios sujeta y no exenta, el interesado debe cumplir con las obligaciones de alta en el censo de empresarios, profesionales y retenedores. Para ello, debe presentar el modelo 036 o 037 según corresponda.
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