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A taxpayer inquired whether the tax base for a one-year contract should be calculated based on that specific term or the three-year minimum stipulated by the Urban Leasing Act (LAU). The Directorate General for Taxes (DGT) ruled that the three-year period must be used due to mandatory extensions.
Cuestión planteada Primera. Si a efectos de la base imponible del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados por la constitución del arrendamiento, se ha de tener en cuenta el periodo que consta en el contrato o los 3 años regulados en el artículo 9.1 de la Ley de Arrendamientos Urbanos.
La base imponible se determina según el periodo de duración del contrato, pero en arrendamientos de fincas urbanas sujetas a prórroga forzosa se debe computar un mínimo de tres años. Aunque el arrendatario renuncie posteriormente a las prórrogas, no procede la devolución del impuesto si la duración efectiva es inferior a ese plazo. La devolución solo sería posible si la rescisión del contrato se declara judicial o administrativamente por resolución firme.
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