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A public law entity has enquired whether property leases carried out without consideration are subject to VAT. The DGT has ruled that, as the entity also carries out onerous leases, it qualifies as a business entity and the free transfers are considered self-consumption subject to tax.
Cuestión planteada Si están sujetos al Impuesto sobre el Valor Añadido los arrendamientos efectuados sin contraprestación por la consultante.
Si la entidad realiza arrendamientos de bienes inmuebles a cambio de una contraprestación, tiene la condición de empresario a efectos del IVA. En ese caso, las cesiones gratuitas de inmuebles integrantes de su patrimonio empresarial se consideran autoconsumo de servicios. Estas operaciones asimiladas a prestaciones onerosas estarán sujetas al impuesto siempre que se haya atribuido el derecho a la deducción del IVA en su adquisición.
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