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A query was raised regarding whether community fees and IBI recharged under a lease agreement with an option to purchase should be taxed at 21% or 10%. The DGT ruled that these concepts form part of the taxable base of the principal transaction and, therefore, the reduced rate applies.
Cuestión planteada Consideración de los gastos de comunidad e IBI como prestaciones accesorias del arrendamiento y, en consecuencia, aplicabilidad del tipo impositivo reducido del 10 por ciento al conjunto de la operación.
Los gastos de comunidad y el IBI repercutidos al arrendatario forman parte de la base imponible del arrendamiento por ser prestaciones accesorias a la principal. Al integrarse en la contraprestación del servicio de arrendamiento, se les aplica el tipo impositivo correspondiente a este, que es el 10% para arrendamientos con opción de compra de viviendas.
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