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A landlord has requested a ruling on the taxation of forgiving commercial rents due to the COVID-19 crisis. The DGT has determined that the forgiveness of rent constitutes self-consumption of services subject to VAT, unless the tenant is unable to carry out their activity due to the state of alarm. Regarding Personal Income Tax (IRPF), the gross income will be the new agreed amount.
Cuestión planteada Tributación en el IRPF y en el IVA.
En el IVA, la condonación total de la renta de un local se considera autoconsumo de servicios sujeto al impuesto, excepto cuando el arrendatario no pueda realizar actividad económica por las medidas del estado de alarma. En el IRPF, el rendimiento íntegro del capital inmobiliario será el nuevo importe acordado tras la condonación o reducción. No es necesario que el acuerdo conste en escritura pública para su acreditación.
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