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A non-profit foundation has enquired whether leasing flats for people with mental disorders is subject to VAT. The DGT has ruled that the lease will be exempt provided the foundation does not act as a business entity and the transfer to users is not made for consideration.
Cuestión planteada Sujeción y en su caso exención, del Impuesto sobre el Valor Añadido de los pisos en los que la Fundación es arrendataria.
El arrendamiento de vivienda estará exento de IVA si el arrendatario no tiene la condición de empresario o profesional y la cesión a terceros no es a título oneroso. Si la entidad actúa como empresario subarrendando o cediendo la vivienda a terceros con contraprestación, la operación estará sujeta al tipo general del 21%. Para que la exención proceda cuando el arrendatario es un empresario, debe acreditarse que no hay intención de explotar el bien y que el usuario final figura específicamente en el contrato.
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