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A company based in the Canary Islands has requested a ruling regarding the taxation of a property intended for holiday rentals managed by an intermediary acting in its own name. The Directorate General for Taxes (DGT) has determined that the transfer of the property to the intermediary is subject to VAT at 21% and that the reverse charge mechanism applies.
Cuestión planteada Tributación de la operación en el Impuesto sobre el Valor Añadido y procedimiento de devolución de las cuotas del Impuesto sobre el Valor Añadido soportadas en el territorio de aplicación del Impuesto.
La cesión de uso de la vivienda al intermediario es una prestación de servicios sujeta al IVA, ya que el arrendatario (intermediario) realiza una cesión posterior en el ejercicio de una actividad empresarial. Al no tener la consultante medios materiales ni humanos en el territorio, se aplica la inversión del sujeto pasivo, siendo el intermediario el sujeto pasivo. El servicio de arrendamiento del intermediario al cliente final podrá estar exento si el cliente es un particular que lo use como vivienda.
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