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An individual inquired whether expenses such as property tax (IBI) should be included in the taxable amount of a lease with an option to buy, and whether the landlord could charge VAT for previous periods. The DGT ruled that the lease is subject to VAT and the taxable base must include all stipulated amounts, but the landlord cannot rectify past tax liabilities if the tenant is not a business owner.
Cuestión planteada Si los gastos mencionados en el escrito de la consultante deben formar parte de la base imponible y si la entidad arrendadora está legitimada para repercutir el Impuesto sobre el Valor Añadido correspondientes a las cantidades exigidas con retraso.
El arrendamiento de vivienda con opción de compra está sujeto a IVA, no exento. La base imponible debe integrar la totalidad de la contraprestación, incluyendo rentas, cantidades asimiladas y créditos efectivos como el IBI o tasas de basuras. No obstante, el arrendador no puede rectificar cuotas de periodos anteriores si el destinatario no es empresario o profesional y la rectificación implica un aumento de la cuota.
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