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A query was raised regarding whether the rental of premises to an association that does not carry out an economic activity therein is subject to VAT. The DGT ruled that the transaction is subject to the tax because the lessor acquires the status of a business person and the property is not intended for residential use.
Cuestión planteada Sujeción del servicio de arrendamiento descrito, teniendo en cuenta que los arrendatarios no van a realizar en el local ninguna actividad económica. Obligación de la consultante de emitir las facturas de alquiler con el Impuesto repercutido y obligación de las arrendatarias de soportar la repercusión del Impuesto
El arrendamiento de un inmueble solo está exento de IVA cuando su destino efectivo es el uso exclusivo como vivienda por parte del arrendatario. En cualquier otro caso, la operación está sujeta al impuesto, independientemente de que el arrendatario desarrolle o no una actividad económica en el local. El arrendador adquiere la condición de empresario al explotar el bien para obtener ingresos continuados.
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