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A taxpayer plans to sublet properties to students, including catering, cleaning, and internet services. The DGT determines that such subletting is subject to VAT and analyses the applicable rates and the corresponding reduction in Personal Income Tax (IRPF).
Cuestión planteada Solicita saber si los arrendadores pueden aplicarse la reducción del rendimiento neto positivo por arrendamiento de vivienda en el Impuesto sobre la Renta de las Personas Físicas y si el arrendamiento efectuado por los dueños de los inmuebles a ella está sujeto al Impuesto sobre el Valor Añadido, así como si en la facturación que ésta realice por todos los conceptos detallados, el tipo impositivo aplicable sería el reducido del 10 por ciento.
El subarrendamiento de viviendas por un empresario está sujeto a IVA, no siendo exento por la cesión posterior en actividad económica. Si se prestan servicios complementarios de la industria hotelera (como comida o lavandería), el subarrendamiento tributa al 10%. Si solo se prestan servicios como limpieza de entrada/salida o mantenimiento, el arrendamiento está sujeto al tipo general del 21%. En IRPF, no procede la reducción del 60% si el arrendatario no utiliza la vivienda como su residencia permanente.
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