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V2870-17 7 November 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · arrendamiento de bienes

Landlords must include taxable base and VAT on invoices, but not IRPF withholding

A company has requested clarification on whether VAT and IRPF withholding must be included in invoices for the rental of an industrial warehouse. The DGT has ruled that the landlord is a taxable person for VAT purposes and must itemise the taxable base and the VAT amount, but is under no obligation to mention IRPF withholding.

The question raised

Obligation to include Value Added Tax and the withholding for personal income tax (IRPF) purposes in the issued invoices.

The DGT's ruling

The lessor of a premises is a businessperson or professional and a taxable person for VAT purposes; therefore, the lease is subject to the tax. The full invoice must state the taxable base and the VAT amount separately. There is no legal obligation to include in the invoice the mention of the personal income tax (IRPF) withholding that the lessee must apply, although it may be included voluntarily.

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