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An individual leases a residential property to a company without providing additional services. The DGT has ruled that, as the effective use is not residential for the lessee, the transaction is subject to VAT and an invoice must be issued.
Cuestión planteada Si el arrendamiento efectuado a la sociedad es una operación sujeta al Impuesto sobre el Valor Añadido por la que se deba expedir factura.
El arrendamiento de un inmueble para uso exclusivo como vivienda está exento de IVA, salvo que se den supuestos de exclusión. Cuando se alquila a personas jurídicas, que no pueden destinarlas directamente a vivienda, la operación está sujeta y no exenta. En este caso, se aplica el tipo impositivo general del 21% y existe la obligación de expedir factura.
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