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A query was raised regarding whether amounts withheld through the purchase of usage rights to guarantee rent collection constitute advance lease payments. The DGT has determined that these withholdings serve as a guarantee and do not represent amounts actually received by the provider.
Cuestión planteada Si las cantidades a abonar por los administradores de infraestructuras ferroviarias en contraprestación por la adquisición de los derechos de uso y retenidas como garantía de la operación de arrendamiento constituyen pago anticipado por la operación de arrendamiento. En tal caso, determinación de la base imponible correspondiente a tales pagos anticipados.
La retención de importes en una cesión de derechos para garantizar el cobro de un arrendamiento no convierte dichas cantidades en un pago anticipado del arrendamiento. Al no ser importes efectivamente percibidos por el prestador, el devengo del IVA en el arrendamiento se producirá cuando resulte exigible la parte del precio según el calendario de pagos acordado. El impuesto se devenga en el momento en que el prestador tenga derecho a exigir el pago, salvo que se produzcan pagos anticipados reales.
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