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A non-profit cooperative has enquired whether property leases intended to provide housing for people at risk of social exclusion are exempt from VAT. The Directorate General for Taxes (DGT) is examining whether the entity acts as a manager of public programmes and whether the lease qualifies for exemption based on the type of tenant.
Question raised 1. Whether the exemption provided for in Article 20.One.23.b) of Law 37/1992 is applicable to leases entered into with third parties and whether, for these purposes, it would be understood as a "manager of public housing support programs".
The leasing of residential property to a businessperson or professional is exempt from VAT if it is proven that there is no intention to exploit the asset and the specific natural person who will be the user is designated in the contract itself. If the contract allows the lessee to subsequently designate occupants, the transaction shall be subject to VAT and not exempt, as it is considered a transfer or sublease. Regarding the entity, the exemption for being a manager of public housing support programs requires that the entity carries out actions designed by a public body to facilitate access to housing.
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