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A landlord sought clarification regarding the VAT and IRPF taxation of a residential lease intended for employees of an ambulance company to rest during on-call shifts. The DGT has ruled that the transaction is subject to VAT and that the income does not qualify for the habitual residence tax reduction.
Cuestión planteada Tributación de dicho alquiler en el IVA y en el IRPF.
En el IVA, el arrendamiento está sujeto y no exento porque la empresa cede el uso a terceros (empleados) y no se acredita que el inmueble sea para uso efectivo y propio de una persona física concreta designada en el contrato. En el IRPF, al no ser el destino primordial satisfacer la necesidad permanente de vivienda del arrendatario, no aplica la reducción del 60% del artículo 23.2 de la LIRPF. Asimismo, la empresa arrendataria está obligada a practicar retención sobre los rendimientos del capital inmobiliario.
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