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A company asked whether changing the use of properties (from direct rental to third-party subletting) allowed rectification of VAT deductions. The DGT responds that subletting is a VAT-taxed activity and that the foreseeable change in use occurs upon signing contracts with subletting entities.
Cuestión planteada Procedimiento de rectificación de las cuotas del Impuesto sobre el Valor Añadido soportadas y deducidas por la consultante en la adquisición de los inmuebles teniendo en cuenta el cambio en el destino previsible de los bienes objeto de consulta. En particular, cuándo se debe entender producido el cambio de destino previsible de los bienes y la entrada en funcionamiento de los bienes a que se refiere el artículo 107 de la Ley 37/1992.
Los arrendamientos de edificios destinados a vivienda dejan de estar exentos cuando el arrendatario los cede posteriormente en el ejercicio de una actividad empresarial, como ocurre en el subarrendamiento. El cambio en el destino previsible de los bienes se produce, como tarde, cuando se suscriben los contratos de arrendamiento con las entidades que realizarán el subarrendamiento. Este cambio permite la rectificación de las deducciones practicadas inicialmente según el destino previsto.
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