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A cooperative managing supervised housing has requested clarification on whether leasing a property to its users is exempt from VAT and whether it must withhold Income Tax (IRPF) from the owner. The Directorate General for Taxes (DGT) has ruled that the lease is subject to VAT as it is considered an onerous sublease, and that the cooperative is required to perform IRPF withholding.
Cuestión planteada Solicita saber si está exento en el IVA el alquiler de una vivienda a una sociedad cuyo objeto social es la creación y gestión de viviendas tuteladas así como si está la cooperativa obligada a retener respecto del IRPF al arrendador por el pago del alquiler de las viviendas que cede a sus usuarios tutelados.
El arrendamiento de una vivienda a una cooperativa que la cede a usuarios tutelados está sujeto al IVA al tipo general del 21%, ya que se considera un subarrendamiento a título oneroso al percibirse ingresos por el servicio. Respecto al IRPF, la entidad arrendataria está obligada a practicar retención sobre los rendimientos del arrendamiento, salvo que concurra alguna de las excepciones legales.
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