Obligation of paying before the Spanish Tax Authorities the VAT quotas not collected until the time of eviction


This case involves a lease of commercial premises in September 2010. On January 2012, and due to the non-payment by the lessee of the relevant income since November 2011, the lessor filed eviction before the competent court, the lease by decree of April 16, 2012 having been resolved.

In this sense, only in the event that formally and expressly the tenancy contractual relationship of the premises in question is cancelled by the compliance judgment and eviction of the premises, will cease to accrue VAT and therefore there will be no obligation to pay the tax. Meanwhile, it will continue to accrue for the lease of the VAT and therefore should be included and paid through the submission of the 303 form in the deadlines specified in the VAT legislation, not being possible a deferment of the payment of the VAT quotas until they have been collected.

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