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The taxpayer asks whether the VAT taxable base must be increased following a settlement agreement for rental debt and whether Income Tax (IRPF) withholdings must be applied when paying the instalments. The DGT rules that there is no VAT modification if the agreement is transactional in nature, and there is no obligation to withhold Income Tax as no economic activity is being carried out.
Question raised: Liability for VAT and Personal Income Tax (withholdings) on the payment of installments of the amount owed, considering that the consultant currently does not carry out any self-employed activity.
En el IVA, si el fin del procedimiento judicial es un acuerdo transaccional y no un desistimiento, no procede la modificación al alza de la base imponible. En el IRPF, aunque los rendimientos de arrendamiento de locales comerciales están sujetos a retención, la obligación de retener nace al satisfacer la renta; si el pagador no ejerce actividad económica, no es sujeto obligado a retener.
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