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A query was raised regarding the application of VAT and Income Tax (IRPF) withholding on the rental of a storage unit. The DGT ruled that a storage unit is only exempt from VAT if rented jointly with an exempt residential property. Furthermore, the rental is subject to IRPF withholding if the tenant is a withholding agent and no exceptions apply.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido y sometimiento a retención en el Impuesto sobre la Renta de las Personas Físicas del alquiler de un trastero.
El arrendamiento de trasteros está exento de IVA únicamente cuando son anexos a viviendas que también se arriendan y cuya exención es aplicable; si se arriendan aisladamente, tributan al tipo general del 21%. Respecto al IRPF, los rendimientos por el alquiler del trastero están sujetos a retención siempre que el arrendatario sea un obligado a retener y no se apliquen las excepciones legales.
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