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An association managing residences for people with disabilities has enquired whether flat rentals for this purpose are exempt from VAT. The DGT explains that the exemption depends on whether the lessee acts as the final consumer or if they subsequently transfer the use of the property as part of a business activity.
Question raised: Exemption of residential leases of which the consultant is the lessee.
If the lessee is an entrepreneur or professional, the lease ceases to be exempt if there is a subsequent transfer for use by third parties. However, the lease shall be exempt if it is proven that there is no intention to exploit the asset and the natural person who will occupy the dwelling is specifically designated in the contract itself, prohibiting the power to sublet or transfer to others. If the contract allows the lessee to subsequently designate the occupants, the transaction shall be subject to tax and not exempt.
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