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A landlord agrees with a developer to receive compensation for loss of profits, the refurbishment of their top floor, and the transfer of a floor in exchange for a garage. The Tax Agency determines the Personal Income Tax (IRPF) treatment for the compensation and the exchange, as well as the VAT treatment for the transfers and works.
Cuestión planteada Tratamiento fiscal por el Impuesto sobre la Renta de las Personas Físicas y por el Impuesto sobre el Valor Añadido del acuerdo antes expuesto.
En IRPF, la compensación por lucro cesante se califica como rendimiento del capital inmobiliario al sustituir rentas de alquiler. La permuta de la planta por un garaje y obras de rehabilitación genera una ganancia o pérdida patrimonial según la diferencia entre valores de mercado. En IVA, la indemnización no es contraprestación de servicios, pero la entrega de la edificación y las obras de rehabilitación están sujetas al impuesto, pudiendo aplicarse la inversión del sujeto pasivo y el tipo reducido del 10% si se trata de rehabilitación de viviendas.
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