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An office owner has enquired about the treatment of unpaid rent for VAT and Personal Income Tax (IRPF) purposes. The DGT explains that for VAT, the taxable base may be reduced under specific conditions, while for IRPF, non-payments may be deducted as doubtful debts after certain periods.
Cuestión planteada Solicita saber el procedimiento para la modificación de la base imponible de las facturas impagadas correspondientes a la prestación de servicios de arrendamiento a efectos del Impuesto sobre el Valor Añadido. Respecto del Impuesto sobre la Renta de las Personas Físicas solicita saber las consecuencias de los impagos y cómo afectan en la retención que debía practicar el arrendatario
Para el IVA, la base imponible puede reducirse proporcionalmente si el crédito es incobrable tras un año del devengo, se registre en libros, el destinatario sea empresario o la base supere 300 euros, y se haya instado el cobro judicial o notarialmente. En el IRPF, los rendimientos de capital inmobiliario deben imputarse íntegramente aunque no se cobren, pudiendo deducirse como gasto el dudoso cobro tras transcurrir el plazo reglamentario. Respecto a las retenciones en IRPF, la obligación de retener nace cuando se satisfacen las rentas, por lo que si no hay pago, no hay retención.
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