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A company plans to rent consultation rooms within a health centre to healthcare professionals. The DGT has ruled that these subletting operations are subject to VAT and specifies the applicable IAE headings based on the activity.
Question raised: Heading of the activity in the Tax on Economic Activities.
The subletting of a premises for use by healthcare professionals is subject to VAT, as it is not a property intended for residential use. The taxable base includes the rent and any recharged expenses (electricity, water, cleaning, etc.). Regarding the IAE, if only consultation rooms are rented, heading 861.2 applies; if furniture is rented, group 859 applies; and if the center is managed, heading 942.1 applies.
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