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A taxpayer inquired whether VAT on business premises rent must be remitted if the rent remains unpaid. The Directorate-General for Tax (DGT) ruled that the tax liability continues to accrue as long as the contractual relationship is not formally terminated; therefore, it must be declared and paid without being deferred until actual collection.
Cuestión planteada Obligación de ingresar el IVA no cobrado.
El IVA en arrendamientos se devenga cuando resulta exigible cada percepción. Mientras no se cancele plenamente la relación arrendaticia, por ejemplo mediante sentencia judicial y desahucio, el impuesto se seguirá devengando y deberá declararse en el modelo 303. No es posible aplazar el ingreso al momento de recibir el cobro. No obstante, la base imponible podrá reducirse si las cuotas son incobrables tras cumplir los requisitos de la Ley 37/1992.
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