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A commercial premises owner sought clarification regarding IRPF and VAT taxation due to the inability to collect rent during the state of alarm. The DGT clarified that VAT accrues according to the agreed enforceability and that IRPF depends on whether there is a modification of income, deferral, or non-payment.
Cuestión planteada Tributación en el IRPF y en el IVA.
En IVA, si no se cancela o modifica formalmente la relación arrendaticia, se sigue devengando el impuesto según la exigibilidad pactada. En caso de condonación total por estado de alarma, no habrá sujeción al IVA por no generar distorsión en la competencia. En IRPF, si se difiere el pago, la renta no es exigible y no se imputa; si hay impago, se imputa el rendimiento íntegro pero se pueden deducir saldos de dudoso cobro tras seis meses o si hay concurso.
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