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A company has requested clarification on when VAT should accrue in a lease involving grace periods and whether the collection of management fees affects this accrual. The DGT has ruled that accrual occurs when the rent becomes due under the terms of the contract, unless the periodicity exceeds one year.
Cuestión planteada Devengo del Impuesto sobre el Valor Añadido durante el período de carencia. Efectos sobre dicho devengo del hecho de que sí se estén cobrando gastos de gestión, por los cuales se ha devengado la cuota correspondiente del Impuesto. En caso de que deba producirse un devengo cada 31 de diciembre, fórmula matemática a aplicar para calcular la cuota devengada.
En arrendamientos con carencia pactada, el IVA se devenga en el momento en que resulte exigible el precio según el contrato, una vez finalizado el periodo de carencia. Si la renta pactada tiene una periodicidad superior a un año, el devengo se producirá el 31 de diciembre de cada año por la parte proporcional. Los gastos de gestión cobrados durante la carencia se devengan en el momento en que cada percepción resulte exigible.
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