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The inquirer asks whether renting a property for tourist use should be subject to ITP or VAT. The DGT rules that, as no hotel industry services are provided and the property is intended for residential use, the transaction is exempt from VAT and therefore subject to Transfer Tax (ITP) and Stamp Duty (AJD).
Cuestión planteada Desea conocer si los citados servicios de arrendamiento deber tributar por el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados o por el Impuesto sobre el Valor Añadido.
El arrendamiento de una vivienda está exento de IVA si se destina exclusivamente a vivienda y no se prestan servicios complementarios propios de la industria hotelera. Cuando la operación resulta exenta de IVA, queda sujeta al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados según el TRLITPAJD. Para que se mantenga la exención de IVA, el arrendatario debe ser una persona física que destine el inmueble a su uso exclusivo como vivienda.
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