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A query was raised regarding whether community charges passed on to a commercial tenant should be included in the VAT taxable amount. The DGT ruled that these charges, along with other ancillary items, form part of the consideration subject to tax.
Cuestión planteada Determinación de la base imponible del arrendamiento cuando se repercuten gastos, como el recibo de la comunidad de propietarios.
La base imponible del IVA en arrendamientos de inmuebles incluye la renta y cualquier crédito efectivo del arrendador frente al arrendatario derivado de la prestación principal o accesorias. Esto comprende gastos de comunidad, suministros, obras, mejoras o el IBI, siempre que se repercutan al arrendatario. Se debe incluir el importe neto sin el IVA soportado por el arrendador, aunque si se repercute una cantidad superior al gasto real, dicha diferencia también forma parte de la base imponible. El tipo aplicable a estos gastos accesorios es el general del 21 por ciento.
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