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A foundation has enquired whether renting a property to be used as a shelter is subject to VAT and whether IRPF (Income Tax) withholding is required. The DGT has ruled that VAT applicability depends on whether the foundation acts as a business and whether it receives payments, and that IRPF withholding will be mandatory except where legal exemptions apply.
Cuestión planteada Repercusión del Impuesto sobre el Valor Añadido y sometimiento a retención en el Impuesto sobre la Renta de las Personas Físicas.
El arrendamiento de vivienda está exento de IVA si el arrendatario es consumidor final o no realiza actividad empresarial y cede el uso gratuitamente sin contraprestación. Si la entidad actúa como empresario o recibe contraprestación, el alquiler estará sujeto al tipo general del 21%. Respecto al IRPF, el arrendatario estará obligado a practicar retención sobre los rendimientos del arrendamiento si es sujeto obligado según el Reglamento, salvo que se cumplan las exenciones del artículo 75.3.g.
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