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A foundation has enquired whether the leasing of premises to assist people at risk of social exclusion is subject to VAT. The DGT has ruled that if the foundation acts as the end consumer or carries out free transfers, the leasing of housing will be exempt.
Question raised: Liability and, where applicable, exemption from Value Added Tax regarding the agreed lease.
The leasing of residential property is exempt from VAT when the lessee is a final consumer or is not a businessperson/professional, even if it allows use by third parties. If the lessee is a businessperson and assigns the housing to third parties for consideration, the transaction is subject to tax and not exempt. There is no subletting if the contract specifies the particular natural person who will use the housing and prohibits its assignment to others.
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