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A brother and sister seek advice on IAE and VAT implications of renting property to a foundation for mentally disabled individuals. The DGT determines that the community of property is the VAT liability party, and VAT exemption depends on whether the foundation acts as a business subletting at a charge or grants use free of charge.
Cuestión planteada Diversas cuestiones relativas a la tributación del arrendamiento y obligaciones formales.
La comunidad de bienes es el sujeto pasivo del IVA y de las obligaciones formales si actúa con ordenación de medios y asunción conjunta de riesgo. El arrendamiento de vivienda estará exento de IVA si la entidad arrendataria no realiza una actividad empresarial y cede el uso sin contraprestación a los usuarios. Si la entidad actúa como empresario y cede la vivienda a terceros a título oneroso, el arrendamiento estará sujeto y no exento al tipo general.
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