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A query was raised regarding whether leasing residential property to an association for use in foster homes is subject to or exempt from VAT, and how the Personal Income Tax (IRPF) reduction applies. The Directorate General for Taxes (DGT) indicates that VAT exemption depends on the contract specifically identifying the natural persons who will use the property, thereby precluding any right to sublet.
Cuestión planteada 1. A efectos del Impuesto sobre el Valor Añadido, si el citado arrendamiento está sujeto y exento del Impuesto sobre el Valor Añadido.
Para que el arrendamiento a una entidad esté exento de IVA, debe acreditarse que no existe intención de explotar el bien y que el uso es para una persona física concreta designada en el contrato. Si el contrato permite a la asociación designar posteriormente a los usuarios, la operación estará sujeta y no exenta. En cuanto al IRPF, la reducción por arrendamiento de vivienda es aplicable si el contrato acredita que el inmueble se destina a la vivienda de personas físicas determinadas.
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