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A property management entity asks whether a commission charged for issuing a contractual performance guarantee for rental obligations is subject to VAT. The DGT responds that, as the contract is autonomous and independent and intended to secure future rental payments, the operation is exempt.
Cuestión planteada Sujeción, y en su caso, exención en el Impuesto sobre el Valor Añadido de la comisión por garantía satisfecha por los arrendatarios.
Las comisiones por una garantía personal, que sea un contrato autónomo e independiente de los contratos de alquiler y destinada al aseguramiento de rentas futuras, constituyen operaciones exentas de IVA según el artículo 20.Uno.18.f) de la Ley 37/1992. Para que se aplique la exención, la garantía debe limitarse al aseguramiento de la obligación y no incluir servicios accesorios como gestión inmobiliaria o asesoramiento.
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