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A query was raised regarding whether concepts such as property tax (IBI), community fees, or waste collection charges should be included in the VAT taxable amount of a lease. The Directorate-General for Taxes (DGT) ruled that as these expenses are passed on to the tenant, they are considered consideration and must be subject to VAT.
Cuestión planteada Si la inclusión de dichos conceptos junto con la renta mensual es correcta, o bien no deben figurar en la base del impuesto.
La base imponible del IVA en arrendamientos incluye la renta y cualquier cantidad asimilada o crédito efectivo del arrendador derivado de la prestación principal o accesorias. Gastos como IBI, comunidad, basuras o suministros forman parte de la base imponible si se repercuten al arrendatario. El tipo aplicable a estos conceptos es el general del 21 por ciento. El arrendador debe trasladar el gasto real neto de IVA, pero si repercute una cantidad superior, dicha diferencia también tributará.
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