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A query was raised regarding whether Property Tax (IBI) and other expenses should be included in the VAT taxable base when leasing business premises. The Directorate-General for Taxes (DGT) ruled that these concepts constitute part of the consideration and must be taxed at the standard rate.
Cuestión planteada Determinación de la base imponible del arrendamiento cuando se repercuten gastos, como el Impuesto de Bienes Inmuebles, siendo el arrendatario un colegio de abogados, que no ejerce una actividad empresarial.
La base imponible del IVA en el arrendamiento de inmuebles está constituida por el importe total de la contraprestación, incluyendo la renta y cualquier crédito efectivo derivado de la prestación principal o accesorias. Por tanto, se deben incluir en la base el IBI, suministros, comunidad o cualquier otro gasto repercutido al arrendatario. Solo se debe incluir el importe neto de dichos gastos (excluyendo su propio IVA si el arrendador es sujeto pasivo), aunque si se repercute una cantidad superior al gasto real, esa diferencia también forma parte de la base imponible. El tipo aplicable es el general del 21%.
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