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A company enquires about VAT applicability on holiday home rentals and platform intermediation services from foreign platforms. The DGT confirms that intermediation is subject to VAT and that foreign platforms are the passive parties, without the benefit of passive investment.
Cuestión planteada Sujeción y, en su caso, exención del Impuesto sobre el Valor Añadido de tales arrendamientos. Sujeto pasivo del Impuesto en los servicios de intermediación que las plataformas no establecidas en el territorio de aplicación del Impuesto le presten a la consultante.
La intermediación en el arrendamiento de inmuebles realizada por plataformas no establecidas se entiende realizada en España si el inmueble radica en el territorio nacional. Dichos servicios de intermediación están sujetos al IVA al tipo general del 21%. Al tratarse de servicios de intermediación en el arrendamiento de bienes inmuebles, no se aplica la regla de inversión del sujeto pasivo, siendo las plataformas el sujeto pasivo de la operación.
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