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A company requested clarification on whether the Property Tax (IBI) included in the purchase price of a property should be integrated into the VAT taxable amount. The Directorate-General for Tax (DGT) ruled that it must, as any effective credit in favour of the seller constitutes part of the consideration.
Cuestión planteada Se cuestiona si al importe del Impuesto sobre Bienes Inmuebles forma parte de la base imponible de la entrega del inmueble y si le resulta de aplicación el mismo tipo impositivo del Impuesto sobre el Valor Añadido correspondiente a dicha entrega.
La base imponible del IVA está constituida por el importe total de la contraprestación procedente del destinatario. En este sentido, se incluyen los créditos efectivos a favor de quien realiza la entrega derivados de la operación. Por tanto, el IBI que se traslada al comprador forma parte de la contraprestación y de la base imponible. Al integrar este concepto en la base, se le aplicará el mismo tipo impositivo que a la entrega del inmueble.
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