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A commercial premises landlord asks whether the deferral of rents due to the state of alarm changes the VAT accrual timing. The DGT rules that if a moratorium on enforceability is agreed, the tax accrues when the rents become due according to the new agreement.
Cuestión planteada Devengo del Impuesto sobre el Valor Añadido derivado de dichas rentas.
En los arrendamientos, el devengo del IVA se produce en el momento en que resulte exigible la parte del precio que comprenda cada percepción. Si las partes pactan una moratoria en la exigibilidad de las rentas, el devengo se producirá con ocasión de la nueva exigibilidad pactada. Si entre la fecha original y la nueva exigibilidad transcurre más de un año sin devengo de renta, el impuesto se devengará a 31 de diciembre de cada año por la parte proporcional.
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