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A company organises stays for foreign students in private residences and seeks clarification regarding VAT, Personal Income Tax, and Corporate Tax. The DGT rules that, when subletting as part of its business activity, VAT is not exempt and the special regime for travel agencies must be applied.
Cuestión planteada - En relación al IVA, si los arrendamientos de vivienda en los que la consultante es arrendataria están exentos del IVA y, en su caso, pregunta sobre la posible obligación de facturación de los arrendadores así como acerca de la localización de los servicios prestados por la propia consultante a sus clientes no empresarios o profesionales y que no se encuentran establecidos en el territorio de aplicación del Impuesto.
El arrendamiento de vivienda deja de estar exento de IVA cuando el arrendatario realiza una cesión posterior en el ejercicio de una actividad empresarial. La consultante debe aplicar el régimen especial de agencias de viajes al ofrecer paquetes de alojamiento y transporte en nombre propio. En IRPF, los ingresos de los propietarios serán rendimientos de capital inmobiliario si no emplean a una persona con contrato laboral a jornada completa. Los pagos a propietarios son deducibles en el Impuesto sobre Sociedades si cumplen los requisitos de inscripción, devengo, correlación y justificación.
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