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A non-profit association has enquired whether leasing a property, which is subsequently provided free of charge to third parties to fulfill its social purpose, is subject to VAT. The DGT has ruled that the exemption depends on whether the contract specifically designates the end users, and prohibits the ability to designate them at a later date.
Cuestión planteada Se plantea la tributación de dicho arrendamiento en el Impuesto sobre el Valor Añadido.
El arrendamiento de vivienda a un empresario o profesional que ceda el uso a terceros está sujeto y no exento. No obstante, la exención se aplica si se acredita que no hay intención de explotar el bien y se destina a una persona física concreta, la cual debe figurar necesariamente como usuaria en el propio contrato. En este caso, el arrendatario no debe tener la facultad de designar posteriormente a los ocupantes ni de subarrendar o ceder la vivienda.
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