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A company has requested clarification on whether renting a property intended for its employees' housing is exempt from VAT. The DGT has ruled that, as the lessee is a legal entity that subsequently grants use to third parties, the transaction is not exempt and must be taxed at the standard rate.
Cuestión planteada Sujeción de la operación al Impuesto sobre el Valor Añadido y, en su caso, tipo impositivo aplicable.
La exención de IVA para el arrendamiento de viviendas es de carácter finalista y requiere que el uso sea realizado necesaria y directamente por el arrendatario como consumidor final. Si el arrendatario es una empresa que cede posteriormente el inmueble a sus empleados, la operación deja de estar exenta para estar sujeta y no exenta. En este caso, el tipo impositivo aplicable es el general del 21%.
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