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An individual leases a commercial premises with a rent-free period during which the tenant carries out refurbishment works. The DGT has ruled that the transaction is subject to VAT because the works constitute consideration in kind, representing the value of the service during that period.
Cuestión planteada Si dicha operación se encontraría sujeta al Impuesto sobre el Valor Añadido y, en su caso, base imponible y devengo de la misma.
El arrendamiento se considera a título oneroso cuando el arrendatario se obliga a asumir gastos, como las obras de acondicionamiento, en lugar de pagar renta. La base imponible en el periodo de carencia será el importe acordado para dichas obras. El impuesto se devenga cuando resulte exigible la parte del precio, o al 31 de diciembre por la parte proporcional del valor de las obras si no se ha determinado su exigibilidad.
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