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An individual lessor has requested clarification on whether the rent-free months in a commercial lease agreement are subject to VAT. The DGT has ruled that they are, as the execution of works by the tenant constitutes consideration in kind.
Cuestión planteada Si dichos meses de carencia se encuentran sujetos al Impuesto sobre el Valor Añadido.
El arrendamiento de un inmueble se considera efectuado a título oneroso cuando el arrendatario se obliga a asumir gastos, como las obras de acondicionamiento, durante el periodo de carencia. Al existir una relación jurídica de intercambio de prestaciones recíprocas, la operación no es gratuita y debe repercutirse el IVA. La base imponible será el importe acordado entre las partes, que en este caso corresponde al valor de las obras. El impuesto se devengará cuando resulte exigible la parte del precio, o a 31 de diciembre por la parte proporcional del valor de las obras si no se ha determinado su exigibilidad.
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