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A query is made regarding the liability for and exemption from VAT of the lease of an apartment intended for residential use. The DGT determines that the transaction is exempt if the lessee uses it directly as their residence.
Question posed: Liability for and, where applicable, exemption from Value Added Tax.
The lease of buildings or parts thereof intended exclusively for residential use is exempt from VAT. This exemption is purpose-driven and depends on the use to which the building is put. For it to apply, the effective use as a residence must be carried out necessarily and directly by the lessee, acting as the final consumer, and not by third parties.
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