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A real estate developer asks whether changing the use of its properties from sale to tourist rental with hotel services affects VAT deduction rights. The DGT responds that such rentals are subject to VAT and that the right to deduction is maintained.
Cuestión planteada La consultante desea saber si estarían ante un caso de autoconsumo en virtud de lo establecido en el artículo 9.1º.d y en consecuencia se viera comprometido el impuesto soportado deducible durante el proceso de ejecución de obra de promoción, a efectos del Impuesto sobre el Valor Añadido.
Los arrendamientos de viviendas o apartamentos amueblados que incluyan servicios complementarios propios de la industria hotelera están sujetos y no exentos de IVA. El derecho a la deducción de las cuotas soportadas se determina por el destino previsible de los bienes. Si el destino cambia de la venta a un arrendamiento con servicios hoteleros, ambos supuestos son sujetos y no exentos, por lo que el cambio de destino no afecta a la deducción.
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