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A married couple inquired whether they could retain the 60% Income Tax (IRPF) reduction and VAT exemption when renting their property to a company for its employees. The Directorate-General for Taxes (DGT) ruled that this depends on whether the contract specifically identifies the natural person who will reside in the property.
Cuestión planteada Si podrían seguir aplicando la reducción del 60 por ciento del rendimiento neto, sometimiento a retención y sujeción al Impuesto sobre el Valor Añadido y, en su caso, obligación de ambos cónyuges de darse de alta en el modelo 036.
Para aplicar la reducción del 60% en IRPF y la exención de IVA, el contrato debe acreditar que el inmueble se destina a la vivienda de una persona física determinada, sin facultad de subarriendo. Si el arrendatario (empresa) puede designar a los ocupantes posteriormente, la operación estará sujeta y no exenta de IVA. En cuanto a la retención en IRPF, la empresa no debe practicarla si alquila la vivienda para sus empleados. No es necesario darse de alta en el censo si los arrendamientos son exentos de IVA y no constituyen actividad económica.
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