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A social association has enquired whether residential leases intended for subsequent transfer to people at risk of social exclusion are exempt from VAT. The DGT has ruled that, as the end users are not designated in the original contract, the transaction is considered a sublease subject to the standard rate.
Cuestión planteada Si a los arrendamientos suscritos con terceros les resulta de aplicación la exención prevista en el artículo 20.Uno.23º.b) de la Ley 37/1992 y si, a estos efectos, se entendería que es una "entidad gestora de programas públicos de apoyo a la vivienda".
El arrendamiento de vivienda a un empresario o profesional está exento solo si el contrato designa específicamente a la persona física que será la usuaria final y prohíbe la cesión a terceros. Si el contrato permite al arrendatario designar posteriormente a los ocupantes, la operación está sujeta y no exenta de IVA. En el caso de la consultante, al ser viviendas para distintas personas, no se cumple este requisito de designación concreta.
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