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A commercial tenant queries invoicing and withholding after the landlord's death with no known heirs. The DGT determines that the cadaveric estate, through its representative, is the VAT liable party and must carry out the corresponding IRPF withholdings.
Cuestión planteada Habiendo fallecido el arrendador sin herederos conocidos y existiendo un administrador judicial de la herencia, pregunta sobre la facturación del alquiler: IVA e IRPF (retenciones).
El arrendador de un bien es empresario o profesional a efectos del IVA, por lo que el arrendamiento de un local está sujeto al impuesto. La herencia yacente es sujeto pasivo del IVA y debe emitir la factura a través de su representante. En IRPF, las rentas de la herencia yacente están sujetas a retención del 19% por parte del arrendatario, salvo que concurran excepciones específicas.
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