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How to recover the VAT of the rent?

May 19, 2021 | Last news, Last news, Last news

Do you have a rented space and the tenant has stopped paying you several monthly installments? Next we will explain how to recover the VAT of the rent, passed on and not collected, with less costs and less paperwork …

Repeat VAT until eviction

Enter the VAT. If you have a rented premises and collect the rent every month , you must charge VAT every month , and enter it in the corresponding quarterly statement. You must act like this until the end of the contract, even if the tenant stops paying you a monthly payment! Attention! Even if you file an eviction, you will have to charge and enter the VAT until the judge orders the eviction , at which time the contract will be deemed terminated.

You can recover this VAT from the rent if you meet the following requirements:

  • Have requested the collection by means of a legal claim or by notarial request (a requirement that, if you have filed an eviction, you will have already fulfilled).
  • If six months have passed since the date on which the unpaid monthly payment should have been paid (which is the date of accrual of VAT in this type of successive tract operations).
  • If you issue, within the three months at the end of the previous term, a amending invoice that cancels the VAT charged of the unpaid invoice. Note. This will allow you to recover the VAT charged on the quarterly return for that period.
  • And, finally, if you notify the Treasury said modification within the following month .

Simplify procedures

However, if there are many bills that remain unpaid until the eviction occurs (one each month), the procedures to recover the VAT can be a nuisance.

Group procedures. Nothing prevents, in order to recover VAT, you rectify several invoices at the same time. Therefore, you can reduce the paperwork by playing with the deadlines indicated above and group the procedures by periods of three months. For example, if the first unpaid invoice is from February (it should have been paid at most on February 5), group the VAT recovery procedures for the February, March and April invoices, and rectify these three invoices on October 6 (more than six months will have elapsed on that date from accrual and will be within three months to rectify).

Example: The tenant has not paid your rent since February 2020, so you have filed a legal claim and initiated an eviction proceeding against him, obtaining the eviction in July. In this case, act as follows:

  • Even if the tenant does not pay you, enter the VAT corresponding to all rentals until the moment of eviction.
  • On October 6, 2020, issue an invoice rectifying the VAT charged in February , March and April, and recover it in the declaration of the fourth quarter of 2020.
  • On January 6, 2021 do the same with the rentals of May, June and July, and recover the VAT in the corresponding declaration to the first quarter of 2021.
  • In both cases, within the month following the date on which the rectifying invoice is issued, send it by burofax to the tenant, and notify the Treasury of the rectification made, for the record .

When carrying out VAT recovery procedures for unpaid invoices by the same customer, group these invoices by periods of three months. This will reduce paperwork and not have to rectify them one by one.

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