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A query was raised regarding whether the rental of a premises used as a storage unit by an individual without economic activity is subject to VAT. The DGT has determined that, as it is not an annex to a leased dwelling, the transaction is subject to the tax.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido del citado arrendamiento.
El arrendamiento de trasteros solo está exento de IVA cuando se arriendan de forma conjunta y simultánea con una vivienda que también esté exenta. Si el trastero se arrienda de forma independiente, sin estar vinculado a un inmueble destinado a vivienda, la operación está sujeta al tipo impositivo general del 21%.
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