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A non-profit entity has requested a ruling regarding the VAT liability of a property lease to a civil society and the deductibility of related expenses. The Directorate General for Taxes (DGT) has determined that the lease is subject to VAT because the tenant will use the property for business activities and not exclusively as their own residence.
Question raised: Liability and, where applicable, exemption from Value Added Tax and deductibility of the Tax amounts incurred by the consultant.
The leasing of real estate is subject to and not exempt from VAT when the lessee is an entrepreneur or professional who transfers the use of the dwelling to third parties in the course of their activity. For the leasing of a dwelling to be exempt, the use must be effective and direct by the lessee as a final consumer, with the natural person using the property appearing in the contract and without the power to sublet. Regarding deductibility, the tax amounts incurred by the lessor entity shall only be deductible to the extent that they are used in subject and non-exempt activities, applying the rule of pro rata or differentiated sectors as appropriate.
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