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A property owner seeks advice on the tax treatment of creating a temporary and onerous usufruct of their home to a tourism exploitation society. The DGT determines that the transaction is subject to general VAT as the owner acquires the status of entrepreneur and the exemption for residential rentals does not apply.
Cuestión planteada Solicita conocer la tributación en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, sujeción al Impuesto sobre el Valor Añadido y calificación de la renta percibida en el Impuesto sobre la Renta de las Personas Físicas.
La constitución de un usufructo sobre un inmueble es una prestación de servicios sujeta al IVA si el constituyente tiene la condición de empresario o profesional. Al ordenar medios de producción para intervenir en el mercado, el propietario adquiere dicha condición. No aplica la exención del artículo 20.Uno.23º de la Ley 37/1992 porque el inmueble será subarrendado para uso turístico. Los ingresos obtenidos califican como rendimientos del capital inmobiliario en el IRPF.
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