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A community of property has requested a ruling regarding the taxation of a lease for petrol station facilities that includes an initial contribution for construction. The DGT has determined that the transaction is subject to VAT at 21% and that, for Income Tax purposes, the income is classified as income from movable capital.
Cuestión planteada Tributación del pago inicial en el ámbito del Impuesto sobre el Valor Añadido y del Impuesto sobre la Renta de las Personas Físicas.
En el IVA, el arrendamiento de instalaciones de una estación de servicio está sujeto al tipo general del 21% y la aportación económica inicial también es objeto de este impuesto. En el IRPF, el arrendamiento de negocios se califica como rendimiento del capital mobiliario, salvo que exista una estructura organizativa propia que lo convierta en actividad económica. La cantidad inicial percibida debe imputarse al periodo impositivo en que sea exigible como rendimiento del capital mobiliario.
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