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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.
Cuestión planteada La consultante se plantea si debe expedir factura a los arrendatarios del inmueble.
El arrendamiento de vivienda sin servicios complementarios de la industria hotelera está sujeto y exento de IVA. Si la intermediación se realiza en nombre y por cuenta de la propietaria, esta no tiene obligación de expedir factura a los arrendatarios particulares por ser operaciones exentas (art. 20.Uno.23º Ley IVA), salvo que el destinatario sea empresario o lo exija para derechos tributarios. Si el intermediario actúa en nombre propio, la propietaria presta el servicio al intermediario (empresario) y debe expedir factura.
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