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A leasing company has enquired whether it can deduct VAT on property expenses (repairs, utilities) and how to treat re-invoiced utilities. The DGT has ruled that residential leasing is an exempt transaction and, therefore, does not entitle the taxpayer to deduct associated expenses.
Cuestión planteada Posibilidad de deducir el Impuesto soportado de los gastos de la actividad (reparaciones de viviendas, gastos de oficina etc.), tanto en las viviendas ocupadas, como vacías. Tratamiento de los suministros de las viviendas alquiladas que se refacturan a los inquilinos.
El arrendamiento de inmuebles para uso exclusivo de vivienda está exento de IVA. Al ser una operación exenta, los gastos de mantenimiento y suministros de las viviendas, tanto ocupadas como vacías, no son deducibles. Si la empresa realiza también alquileres de locales (sujetos a IVA), deberá aplicar la regla de la prorrata para determinar la deducción. Los suministros refacturados al inquilino forman parte de la base imponible del arrendamiento.
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