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A commercial premises owner enquired whether waiving a tenant's rent due to the state of alarm was subject to VAT. The DGT ruled that while total rent waivers are typically considered taxable self-consumption of services, in this specific case, no VAT liability arises.
Cuestión planteada Si dichas mensualidades se encontrarían sujetas al Impuesto sobre el Valor Añadido.
La condonación total de la renta de un local de negocio se considera, por regla general, un autoconsumo de servicios sujeto al IVA. No obstante, cuando la condonación es consecuencia del estado de alarma y el arrendatario no puede desarrollar actividad económica en el local, dicha operación no estará sujeta al impuesto por no generar distorsiones en la competencia. En caso de condonación parcial, la base imponible se modificará si se realiza tras el devengo, o se reducirá la renta si se pacta antes o simultáneamente al devengo.
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