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An individual leases a property for a holiday village and agrees that the lessee will finance certain works in exchange for a reduction in annual rent over seven years. The DGT has ruled that the VAT taxable base is the total agreed amount, which includes the portion of the debt assumed by the lessee for the works.
Cuestión planteada - Base imponible a efectos del Impuesto sobre el Valor Añadido del referido arrendamiento.
La base imponible del IVA en el arrendamiento será el importe total acordado entre las partes, incluyendo la deuda asumida por la arrendataria correspondiente a la mitad de las obras que debe pagar la parte arrendadora. En cuanto al IRPF, la retención se practicará sobre la renta anual pactada sin deducir la parte de la deuda por el coste de las obras correspondiente a la consultante.
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