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The consultant asks about VAT treatment of a rental of property with garage and storage, and deductibility of expenses in personal income tax. The tax authority responds that rental of property is exempt from VAT if the tenant is a physical person and uses it as a residence, and that utility expenses are not deductible in personal income tax when the property is unoccupied.
Cuestión planteada - Tributación en el Impuesto sobre el Valor Añadido de dicha actividad de arrendamiento tanto si el arrendatario es particular como si es un empresario o profesional, así como si es arrendamiento conjunto con el piso como arrendamiento independiente.
El arrendamiento de vivienda está exento de IVA siempre que el destino efectivo sea vivienda, extendiéndose la exención a garajes y trasteros arrendados conjuntamente. Si el arrendatario es una persona jurídica o usa el inmueble para actividad empresarial, el alquiler estará sujeto al tipo general del 21%. En IRPF, los gastos de suministros solo son deducibles en el periodo en que el inmueble esté alquilado. El mobiliario y enseres se deducen mediante amortización.
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