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A query was raised regarding whether works carried out by a tenant that benefit the landlord upon contract termination are subject to VAT. The DGT indicates that if the works constitute capital goods, their free transfer to the landlord constitutes the self-consumption of goods subject to VAT.
Cuestión planteada Aclaración y ampliación a la contestación vinculante de 2 de octubre de 2018, número V2684-18.
Si las obras de acondicionamiento tienen la consideración de bienes de inversión, su reversión al arrendador sin contraprestación se considera una entrega de bienes a título gratuito (autoconsumo). En este caso, el arrendatario debe repercutir el IVA al tipo general del 21%. El devengo se produce en el momento de la cesión, ya sea al finalizar el contrato o por rescisión anticipada. Además, se deberá proceder a la regularización de las deducciones correspondientes según la normativa de bienes de inversión.
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