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A commercial premises owner sought clarification on whether waiving rent due to the COVID-19 state of alarm was subject to VAT. The DGT clarifies that while a total waiver is typically considered self-consumption subject to tax, in this specific instance, no tax liability arises if the tenant is unable to carry out their activity due to state of alarm containment measures.
Cuestión planteada Si dichas mensualidades se encontrarían sujetas al Impuesto sobre el Valor Añadido.
La condonación parcial de la renta tras el devengo permite minorar la base imponible. La condonación total de la renta se considera habitualmente un autoconsumo de servicios sujeto a IVA. No obstante, no estarán sujetos al impuesto los autoconsumos derivados de la condonación de la renta de un local de negocios cuando el arrendatario no pueda realizar actividad económica alguna en el mismo por aplicación de las disposiciones del estado de alarma.
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