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A company inquired whether the Property Tax (IBI) included in the sale price of a property must be integrated into the VAT taxable base. The DGT responds that said tax constitutes an effective credit in favor of the seller and, therefore, must be taxed at the VAT rate applicable to the supply.
Question raised: It is questioned whether the amount of the Property Tax forms part of the taxable base of the supply of the property and whether the same Value Added Tax rate corresponding to said supply is applicable to it.
The VAT taxable base consists of the total amount of consideration for taxable transactions. In this sense, it includes any other effective credit in favor of the supplier derived from the supply. Therefore, the IBI transferred to the buyer forms part of the consideration and the taxable base, with the tax rate corresponding to the supply of the property being applied.
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