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A company sought clarification on whether it should charge VAT for a lease that, following a court ruling, was found to be for subletting purposes. The DGT has ruled that the transaction is subject to VAT and that the company must submit amending returns for the affected periods.
Cuestión planteada Conocer si debe repercutirse el Impuesto sobre el Valor Añadido de las cuotas devengadas desde la firmeza de la sentencia o desde el inicio del contrato, así como la forma en que deben regularizarse dichas cuotas devengadas. En concreto, si deben realizarse declaraciones complementarias de cada período o incluir dichas cuotas en la declaración liquidación del período en que adquirió firmeza la sentencia.
El arrendamiento de vivienda deja de estar exento de IVA cuando el arrendatario lo destina al subarriendo o cesión a terceros. Si ha pasado más de un año desde el devengo, el sujeto pasivo pierde el derecho a repercutir la cuota al destinatario, por lo que el impuesto se entiende incluido en el precio pactado. La regularización debe hacerse mediante la presentación de declaraciones-liquidación rectificativas de cada periodo, aplicando los recargos e intereses de demora correspondientes.
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