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An individual leases a commercial premises with a rent-free period during which the tenant carries out refurbishment works. The DGT has ruled that the transaction is subject to VAT because there is a consideration in kind (the works) which constitutes the value of the service during that period.
Cuestión planteada Si dicha operación se encontraría sujeta al Impuesto sobre el Valor Añadido y, en su caso, base imponible y devengo de la misma.
El arrendamiento se considera a título oneroso cuando el arrendatario se obliga a asumir gastos, como las obras de acondicionamiento, durante el periodo de carencia. La base imponible será el importe acordado para la contraprestación no dineraria (el valor de las obras). El impuesto se devenga cuando resulte exigible la parte del precio, o bien a 31 de diciembre por la parte proporcional del valor de las obras realizadas si no se ha determinado su exigibilidad.
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