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A company renting commercial premises and tourist accommodation has enquired whether the deposits received are exempt from VAT under Article 20.One.18.f). The Directorate General for Taxes (DGT) has ruled that these are not exempt operations, but rather operations that are not subject to the tax.
Cuestión planteada Si a la percepción de dichas fianzas le resulta de aplicación la exención prevista en el artículo 20.Uno.18.f) de la Ley 37/1992 y, por tanto, tendrían que aplicar la regla de la prorrata a efectos del Impuesto sobre el Valor Añadido.
La fianza en un arrendamiento no es una fianza según el Código Civil, ya que no existe un tercero fiador distinto del deudor. Al ser una cantidad entregada para compensar posibles daños o desperfectos, tiene carácter indemnizatorio. Por tanto, no es contraprestación de una operación y no está sujeta al IVA, ni tampoco es una operación exenta.
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