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An entity managing the interim administration of a mortgaged property has enquired whether the leasing of said property is subject to VAT and who the taxable person is. The DGT has ruled that the transaction is subject to the tax and that the taxable person is the owner of the property, rather than the administrator.
Question raised: Taxation under Value Added Tax regarding the leasing of the mortgaged property and the taxable person for said operation.
The leasing of the property constitutes a provision of services subject to VAT. The status of taxable person rests with the owner of the mortgaged property, as the entity with interim administration only manages the provision. The owner maintains their status as an entrepreneur or professional as long as the effective cessation of their activity through the liquidation of their assets does not occur.
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