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A non-profit association has enquired whether the leasing of a property, which is subsequently transferred to third parties free of charge, is subject to VAT. The DGT has ruled that the exemption depends on whether the lessee acts as the end consumer or carries out a subsequent transfer as part of a business activity.
Cuestión planteada Se plantea la tributación de dicho arrendamiento en el Impuesto sobre el Valor Añadido.
El arrendamiento de vivienda está exento de IVA si el arrendatario es un consumidor final, aunque permita el uso a otras personas. Sin embargo, si el arrendatario es empresario o profesional y cede la vivienda en el ejercicio de su actividad, la operación está sujeta y no exenta. Para que la exención se aplique cuando el arrendatario es una entidad, debe constar en el contrato la persona física concreta que será la usuaria última, sin que el arrendatario tenga facultad para designar a otros ocupantes posteriormente.
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