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A foundation inquired whether identifying the occupants in the contract is necessary for residential leasing to be VAT exempt, or if merely stating the intended use suffices. The DGT ruled that, to prevent the arrangement from being classified as a transfer of use or subletting, the end users must be specifically named in the contract.
Cuestión planteada Necesidad de que consten en el contrato de arrendamiento los nombres de las personas que residirán en dicha vivienda, o bien si es suficiente con que se especifique en el documento el uso que va a darse a la misma, dado que los ocupantes irán cambiando a lo largo de la duración del contrato.
El arrendamiento de vivienda a un empresario o profesional está exento de IVA si se acredita que no hay intención de explotar el bien, sino de destinarlo al uso efectivo de una persona física concreta. Dicha persona debe figurar necesariamente como usuaria en el propio contrato, sin que el arrendatario tenga facultad para designar a otros ocupantes posteriormente. Si el contrato permite designar a los ocupantes de forma posterior, la operación estará sujeta y no exenta.
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