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A company has requested a ruling on the tax treatment of leasing an eight-apartment building. The DGT has determined that the leasing of residential properties is exempt from VAT, provided the purpose is residential and no hotel industry services are provided, and that income must be recorded for Corporate Tax purposes according to its accounting accrual.
Cuestión planteada - Tratamiento fiscal de los ingresos derivados de la actividad de arrendamiento tributarán en el Impuesto sobre Sociedades.
El arrendamiento de viviendas, ya sea como vivienda habitual o de temporada, está sujeto y exento de IVA si el destino efectivo es la vivienda y no se prestan servicios complementarios propios de la industria hotelera. En el Impuesto sobre Sociedades, los ingresos por estos arrendamientos deben integrarse en la base imponible en el ejercicio en que se devenguen, siguiendo la normativa contable. No procede realizar ajustes al resultado contable por este concepto según la LIS.
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