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A public business entity that leases real estate has requested clarification on whether its operations are subject to VAT. The DGT clarifies that VAT will not apply only when the lessee is the Public Administration to which the entity belongs or an entity entirely dependent on it.
Question posed: Liability for Value Added Tax on the described leases.
Las entidades públicas empresariales tienen la condición de empresarios y sus actividades están sujetas al IVA. No obstante, los arrendamientos de inmuebles no estarán sujetos al impuesto cuando se realicen a favor de la Administración Pública de la que dependen o de otras entidades íntegramente dependientes de la misma. Si el destinatario del alquiler es un tercero distinto de estas administraciones, la operación estará sujeta al impuesto.
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