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A commercial premises landlord asks whether they must continue to include the lease in their VAT Form 303 after forgiving rent due to the state of alarm. The DGT responds that, unless the contract is modified or cancelled, the tax continues to accrue according to the agreed terms of enforceability.
Cuestión planteada Si en el modelo 303 del Impuesto sobre el Valor Añadido tiene que seguir incluyendo el arrendamiento como actividad durante los períodos en los que ha condonado la renta arrendaticia.
Mientras no se cancele o modifique formalmente la relación contractual arrendaticia, se seguirá devengando el IVA correspondiente al arrendamiento según la exigibilidad pactada. En caso de condonación parcial posterior al devengo, se debe rectificar la base imponible. Si la condonación es total pero el arrendatario no puede realizar actividad económica por el estado de alarma, el autoconsumo derivado no estará sujeto al impuesto.
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