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A married couple owning a property under community property regime inquired whether leasing it to an association is exempt from VAT. The DGT ruled that, as the natural persons who will occupy the property are not named in the contract, the transaction does not qualify for the exemption and must be taxed at the standard rate.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido del arrendamiento consultado.
El arrendamiento de vivienda está exento de IVA cuando el destino efectivo es el uso como vivienda del arrendatario, siempre que no sea un empresario que ceda el uso a terceros. Para que la exención se aplique cuando el arrendatario es una entidad, debe constar en el contrato la persona física concreta que será la usuaria final, sin facultad de subarrendar o designar ocupantes posteriormente. Si el contrato permite a la asociación designar a los ocupantes, se considera una cesión posterior y la operación está sujeta y no exenta.
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