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The taxpayer inquired whether VAT could be exempted from a residential lease if the professional office space is separated by contract. The DGT ruled that the entire rental will be subject to VAT if the property is used partially for professional activities.
Cuestión planteada Posibilidad de aplicar la exención prevista en el artículo 20.Uno.23º de la Ley del Impuesto sobre el Valor Añadido si se formalizan dos contratos de arrendamiento, uno sobre un espacio físico diferenciado cuyo uso exclusivo sería como despacho profesional y otro sobre el resto de la vivienda; así como posibilidad de deducción parcial de las cuotas del Impuesto satisfechas por el arrendamiento en caso de no ser aplicable la exención mencionada.
La exención de IVA para viviendas requiere que el uso sea directo y exclusivo como vivienda por parte del arrendatario. Si el inmueble se utiliza también para oficinas o despachos, el arrendamiento estará sujeto al tipo general del 21% sobre el importe total. No obstante, las cuotas del IVA soportadas por el arrendamiento serán parcialmente deducibles si se cumplen los requisitos de afectación a la actividad profesional.
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