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A company rents an apartment for use by two of its employees, who are named as users in the contract. The DGT examines whether this lease is VAT exempt or if it constitutes a business transfer subject to the tax.
Cuestión planteada Exención del Impuesto sobre el Valor Añadido.
El arrendamiento de vivienda a un empresario para su posterior cesión a terceros está sujeto y no exento de IVA. No obstante, no hay subarrendamiento si se acredita que el arrendatario no pretende explotar el bien, sino destinarlo al uso efectivo de una persona física concreta identificada en el contrato y sin facultad de subarrendar. Si se cumplen estas condiciones, la operación estará sujeta pero exenta de IVA.
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