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A real estate management company has requested a ruling regarding the taxation of leasing properties under construction and the deduction of VAT. The DGT clarifies that the rental of residential property without hospitality services is exempt from VAT, which prevents the deduction of VAT incurred during construction or acquisition.
Cuestión planteada Tributación de la operación en el Impuesto sobre el Valor Añadido y posibilidad de deducir las cuotas soportadas durante la construcción del inmueble.
El arrendamiento de inmuebles destinados exclusivamente a vivienda está exento de IVA, siempre que no se presten servicios complementarios de la industria hotelera. Si el arrendamiento es exento, el sujeto pasivo no puede deducir las cuotas soportadas en la construcción, adquisición o explotación del inmueble. La mediación de la entidad gestora sí está sujeta al tipo general del 21% por su comisión.
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