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A foundation receiving public funds to house minors in a leased property has queried whether such a lease is exempt from VAT. The DGT has determined that, as it receives consideration, the foundation acts as a taxable person and the lease is subject to the tax.
Cuestión planteada Si dicho arrendamiento se encuentra sujeto y, en su caso, exento del Impuesto sobre el Valor Añadido.
El arrendamiento de vivienda está exento solo si el arrendatario es el consumidor final o permite el uso a personas físicas concretas designadas en el contrato. Si el arrendatario es un empresario que cede la vivienda a terceros, la operación está sujeta y no exenta. En este caso, la fundación percibe una contraprestación por sus servicios, lo que le otorga la condición de empresario y hace que el arrendamiento esté sujeto al IVA.
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