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A commercial property owner sought clarification on whether waiving monthly rent payments was subject to VAT. The DGT ruled that while a total waiver is typically considered self-consumption of services subject to VAT, in the context of the COVID-19 state of alarm, no VAT liability arises if the tenant is unable to carry out their business activity.
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, no estarán sujetos al impuesto los autoconsumos derivados de la condonación de la renta cuando el arrendatario no pueda realizar actividad económica alguna en el local debido a las disposiciones del estado de alarma. En el caso de condonación parcial, si se pacta tras el devengo, se debe rectificar la base imponible; si es previa o simultánea, se considera una reducción de la renta.
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