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A company sought clarification on whether the cash payment of rents from two previous years was subject to VAT or constituted a financial transaction. The DGT has determined that the delivery of money is not subject to the tax and examines the potential exemption regarding the transfer of the premises.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido del pago en efectivo correspondiente a las rentas de los inmuebles de los dos últimos años, debiendo en ese caso proceder la sociedad consultante a modificar la base imponible de los períodos impositivos en que percibió dichas rentas y tributó por las mismas y debiendo la acreedora proceder a declarar dichas rentas. O, por el contrario, consideración de la operación como operación financiera de compensación no sujeta al Impuesto.
La entrega de cantidades en efectivo por concepto de rentas de los últimos dos años no está sujeta al IVA, al tratarse de entregas de dinero a título de contraprestación o pago. Respecto a la entrega de locales, esta constituye una operación sujeta al IVA por ser realizada por un empresario, aunque podría estar exenta si se trata de segundas o ulteriores entregas de edificaciones. En caso de renuncia a la exención, la operación seguirá siendo sujeta al impuesto.
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