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The inquirer asks whether VAT must be accrued on the lease of a premises that has been judicially closed and for which payment has been agreed on a deferred basis. The DGT rules that accrual continues unless the contractual relationship is formally cancelled or modified.
Cuestión planteada Devengo de las cuotas del Impuesto que hubieran correspondido a los meses en que el local ha permanecido clausurado.
El IVA se devenga en los arrendamientos cuando resulta exigible la parte del precio pactada. Si no se cancela o modifica formalmente la relación contractual por la clausura del local, el impuesto se seguirá devengando según la exigibilidad pactada. En caso de impagos, la base imponible solo podría reducirse si se cumplen los requisitos de incobrabilidad, pero al existir un acuerdo de cobro, la base debería modificarse al alza posteriormente.
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