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V0394-22 28 February 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · arrendamiento de vivienda

No obligation to issue invoices to private tenants if the lease is exempt from VAT

The applicant asks whether they must issue invoices to tenants of a property used for rental without hotel services. The DGT rules that if the lease is for residential purposes and is exempt from VAT, there is no obligation to invoice private individuals unless they specifically request it.

The question raised

The consultant considers whether they must issue an invoice to the lessees of the property.

The DGT's ruling

The leasing of residential property without complementary hotel industry services is subject to and exempt from VAT. If the intermediation is carried out on behalf and for the account of the owner, the owner is not obliged to issue an invoice to private lessees as these are exempt operations (Art. 20.One.23 Law VAT), unless the recipient is a business person or it is required for tax rights. If the intermediary acts in its own name, the owner provides the service to the intermediary (business person) and must issue an invoice.

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