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A tourist apartment company inquired whether it must file quarterly VAT returns when leasing a property without providing hospitality services. The DGT ruled that, as residential leasing is an exempt activity, there is no obligation to file forms 303 and 390.
Cuestión planteada Si está obligada a la presentación de las liquidaciones trimestrales a efectos del Impuesto sobre el Valor Añadido.
Si la actividad se limita a la puesta a disposición de un inmueble sin prestar servicios complementarios de la industria hotelera, el arrendamiento está exento de IVA. En este caso, si el sujeto pasivo realiza exclusivamente operaciones exentas de los artículos 20 y 26 de la Ley 37/1992, queda exonerado de la obligación de presentar declaraciones-liquidaciones periódicas y la declaración resumen anual.
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