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A query was raised regarding whether the lease of a property used partially for residential purposes and partially as a psychology clinic is subject to VAT, and whether there is an obligation to withhold Income Tax (IRPF). The Directorate General for Tax (DGT) ruled that non-exclusive residential use triggers VAT liability and that there is an obligation to withhold Income Tax proportional to the portion used for economic activity.
Cuestión planteada Tributación de la operación en el Impuesto sobre el Valor Añadido y si hay obligación de retención en el Impuesto sobre la Renta de las Personas Físicas.
El arrendamiento de un inmueble está exento de IVA solo si el uso es directo y exclusivo como vivienda por el arrendatario. Si se utiliza parte del inmueble para otros usos, como un despacho profesional, el alquiler estará sujeto al IVA al tipo del 21% por el total del importe. En cuanto al IRPF, existe obligación de retención cuando el arrendatario satisfaga la renta en el ejercicio de una actividad económica, aplicándose la retención solo sobre la parte proporcional de los rendimientos que corresponda a los metros cuadrados utilizados para dicha actividad.
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