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A query was raised regarding the tax treatment of a residential lease where the tenant is a company that will provide the property to an employee. The DGT ruled that there is no obligation for IRPF withholding, but the transaction is subject to VAT at 21%.
Cuestión planteada Sometimiento a retención a cuenta del Impuesto sobre la Renta de las Personas Físicas y repercusión del Impuesto sobre el Valor Añadido.
En el IRPF, el arrendamiento de vivienda por empresas para sus empleados está exento de la obligación de practicar retención. En el IVA, el arrendamiento de un inmueble destinado a vivienda está sujeto y no exento cuando el arrendatario es una entidad mercantil que cede el uso a terceros (como empleados), ya que la exención requiere que el uso sea por el arrendatario como consumidor final.
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