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The applicant questions whether the demerger of its residential leasing activity into new companies is subject to VAT and if the reduced 4% rate can be applied. The DGT indicates that non-subjectivity depends on whether the transferred elements form an autonomous economic unit and analyses the application of the 4% rate based on the intended use of the properties.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las operaciones de escisión, así como aplicación del tipo impositivo reducido del 4 por ciento para entidades dedicadas al arrendamiento de viviendas en las sociedades de nueva creación.
La transmisión no estará sujeta a IVA si los elementos transmitidos constituyen una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. Si la operación estuviera sujeta, las viviendas podrían estar exentas según el artículo 20.Uno.22º de la Ley. El tipo del 4% procede si la entidad adquirente tiene la intención confirmada de dedicar las viviendas al arrendamiento con derecho a bonificación. En el caso de una SOCIMI, no habrá rectificación del tipo del 4% si las viviendas permanecen arrendadas al menos tres años.
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