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A commercial entity has enquired whether its free support services for entrepreneurs and the leasing of facilities to related parties are subject to VAT. The DGT has determined that free services of general interest are not subject to the tax, whereas the leasing of spaces and material resources is.
Cuestión planteada 1.- Sujeción al Impuesto sobre el Valor Añadido de las referidas actividades.
La prestación de servicios de apoyo al emprendimiento sin contraprestación no está sujeta al IVA al no tener la entidad condición de empresario por dicha actividad. No obstante, si la contraprestación es simbólica o desproporcionadamente inferior al valor de mercado, se considera operación sin contraprestación. El arrendamiento de instalaciones y medios materiales a sociedades vinculadas sí es una actividad empresarial sujeta al IVA al realizarse con contraprestación. Para la deducción de cuotas, la entidad debe aplicar criterios de entes duales para operaciones sujetas y no sujetas.
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