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The applicant asks whether VAT should be applied to the entire leased property or only to the portion used for business activities. The DGT rules that, as the property is not used exclusively for residential purposes, the lease is subject to VAT in its entirety.
Cuestión planteada Determinar si procede repercutir el Impuesto sobre el Valor Añadido por la totalidad del inmueble arrendado o solamente sobre la parte destinada a la actividad.
El arrendamiento de un inmueble destinado exclusivamente a vivienda está exento de IVA, salvo supuestos de subarriendo o cesión para actividad empresarial. Si parte del inmueble se afecta al desarrollo de una actividad empresarial por una entidad mercantil, no concurre la exención de vivienda. En este caso, el arrendamiento está sujeto al IVA por la totalidad del inmueble con el tipo general del 21 por ciento.
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