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A property developer sought clarification on whether leasing a property (following a lease-purchase agreement) is exempt from VAT and whether it constitutes self-supply. The DGT ruled that leasing residential property to individuals is exempt from VAT and that changing the property's use from development to leasing constitutes self-supply.
Cuestión planteada La consultante plantea si el citado alquiler está exento del Impuesto sobre el Valor Añadido y si existe operación de autoconsumo a efectos de dicho Impuesto.
El arrendamiento de inmuebles destinado exclusivamente a vivienda a personas físicas está exento de IVA, siempre que no se presten servicios hoteleros. El paso de una vivienda de la actividad de promoción al arrendamiento sin opción de compra constituye un autoconsumo de bienes por cambio de afectación entre sectores diferenciados. Este autoconsumo debe declararse en el momento del cambio de afectación, independientemente de que existieran alquileres previos con opción de compra.
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