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A person who co-rents a bar but does not carry out the business activity asks whether they must register for the Economic Activities Tax (IAE) and the VAT implications. The DGT rules that registration for the IAE is not required, but the free transfer of the premises to their partner is subject to VAT as self-consumption.
Cuestión planteada Implicaciones para la persona consultante, a efectos del Impuesto sobre el Valor Añadido, así como si debe darse de alta en algún epígrafe del Impuesto sobre Actividades Económicas.
Al no realizar la ordenación de medios de producción ni recursos humanos, la consultante no debe darse de alta en el IAE por la actividad de bar. No obstante, la cesión gratuita del uso del local arrendado a su pareja constituye un autoconsumo de servicios sujeto a IVA. La base imponible de dicho autoconsumo será el coste de la prestación del servicio, incluyendo la amortización de los bienes cedidos.
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