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A company has requested a ruling regarding VAT on an office lease involving a rent-free period and adaptation works to be carried out by the tenant. The DGT has determined that the lease is subject to VAT and that the taxable base must include both the rent and the value of the works that remain for the benefit of the landlord.
Cuestión planteada Devengo del Impuesto sobre el Valor Añadido durante los meses de carencia, así como la tributación de la reversión de las obras realizadas por el arrendatario o, en su caso, de la eliminación de las obras realizadas por el arrendatario.
El arrendamiento de inmuebles destinados a oficinas está sujeto al IVA. La base imponible incluye la renta y cualquier otro crédito efectivo del arrendador, como el importe de las obras de adecuación realizadas por el arrendatario que quedan en su beneficio. Si el valor de la contraprestación en especie no es conocido al devengo, se debe fijar provisionalmente. La devolución del inmueble, ya sea con o sin eliminación de las obras, no constituye una operación sujeta a IVA.
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