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An individual has requested clarification regarding the taxation of property rentals through online platforms. The DGT clarifies that leasing is exempt from VAT if the property is used as a residence and the tenant is an individual; however, it is subject to the standard rate if the tenant is a company.
Cuestión planteada Pretende conocer las implicaciones a efectos del Impuesto sobre el Valor Añadido, tanto en el caso de que los arrendatarios sean empresas o particulares, así como las obligaciones materiales inherentes a las operaciones objeto de consulta.
El arrendamiento de inmuebles para uso exclusivo de vivienda está exento de IVA siempre que no se presten servicios de la industria hotelera y el destinatario sea un consumidor final. Si el arrendatario es una sociedad, la operación está sujeta al tipo general del 21%. En los casos de exención para particulares, no existe obligación de presentar declaraciones periódicas ni de expedir factura, salvo que el destinatario sea un empresario o profesional.
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