Subjection to the ITP of housing rental contracts

The Catalan government is launching a campaign to verify housing rental contracts not subject to VAT.

The regulations on Property Transfer Tax (a tax ceded to the Autonomous Communities) stipulate that leases of buildings or parts thereof intended exclusively for housing are subject to it (provided they are not subject to VAT)

The tenant is liable for the tax and must provide the landlord with proof of payment of the tax before the first rent payment. Otherwise, the landlord will be secondarily liable for its payment.

The taxable base will be the total amount that the tenant must pay during the term of the contract and includes both the rent itself and the general expenses for the proper maintenance of the property, its services, taxes, charges and responsibilities whose payment has been assumed by the tenant in the contract.

If the contract term is not specified, a minimum duration of six years is presumed. However, for leases of urban properties subject to mandatory renewal (such as residential leases), a minimum duration of three years is stipulated.

The system for calculating the tax liability has varied over different fiscal years, but it is not a new tax burden. It is a levy that, being of a small amount, has remained dormant, and the Autonomous Communities have not shown much interest in its control or verification to date.

But times are changing, and every opportunity to raise revenue is welcome. The Catalan government has launched a campaign to verify this, checking the correct taxation of rental properties and demanding payment of the outstanding amounts.

Given that potential late payment penalties are generally lower if the tax situation is regularized without prior request from the Administration, it is advisable to review the correct taxation of these contracts.

If you are a tenant of a property and do not have the form 600 used for the settlement of the ITP or doubt its correct calculation, at Ambit Assessor we will be happy to help you avoid the unpleasant situation in case you receive a request from the Tax Administration.

Alicia Conesa,
Tax and Accounting Area

Àmbit Assesor

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A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.

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