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A trader under the equivalence surcharge regime asks whether the surrender of leasehold rights for a premises is subject to VAT. The DGT indicates that the transaction is subject to the tax, but the obligation to settle and pay it depends on whether the premises were used exclusively for the activity covered by the special regime.
Cuestión planteada Tributación por el Impuesto sobre el Valor Añadido de la renuncia a los mencionados derechos de arrendamiento del local.
La rescisión de un contrato de arrendamiento de un inmueble afecto a una actividad empresarial constituye una prestación de servicios sujeta al IVA. Si los derechos de arrendamiento se han utilizado exclusivamente para una actividad sometida al régimen de recargo de equivalencia, el arrendatario no está obligado a liquidar ni pagar el impuesto repercutido. No obstante, si el local se afectaba a varias actividades y alguna no estaba en dicho régimen, sí debe realizar la liquidación y el pago.
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