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A non-profit association asks whether the lease of a building to provide free accommodation to people at risk of social exclusion is exempt from VAT. The DGT responds that, as money is received from the City Council for said project, the activity is onerous and the lease is subject to and not exempt.
Question posed: Whether said lease is subject to and, where applicable, exempt from Value Added Tax.
The lease of housing is exempt if the lessee is the final consumer or allows use to third parties without a business activity of subletting being involved. However, if the entity is a businessperson or professional because it carries out activities for consideration (including subsidies linked to the price), the lease shall be subject to and not exempt. In this case, the contribution from the City Council is considered consideration, which grants the association the status of a businessperson and causes the lease to be taxed at the general rate.
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