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A commercial premises lessor seeks guidance on applying a 50% rent reduction due to the state of alarm. The DGT clarifies that the taxable base will be adjusted depending on whether the reduction is agreed upon before or after the accrual of the tax liability.
Cuestión planteada Base imponible del Impuesto sobre el Valor Añadido en los períodos en los que se produzca dicha reducción en la renta arrendaticia.
Si la reducción de la renta se pacta antes o simultáneamente al momento de su exigibilidad, se considera un descuento que no forma parte de la base imponible. Si la reducción se acuerda con posterioridad al devengo, la base imponible se modificará en la cuantía correspondiente según lo dispuesto en la ley. En este último caso, se deberá proceder a la rectificación de las cuotas impositivas repercutidas.
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