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A local council leases a residential property to provide it free of charge to relocated individuals. The DGT examines whether income tax withholding applies and whether the transaction is subject to VAT.
Cuestión planteada Sometimiento a retención de las rentas satisfechas y exención en el Impuesto sobre el Valor Añadido.
En IRPF, el ayuntamiento está obligado a practicar retención sobre los rendimientos del arrendamiento, salvo que se cumplan las excepciones del Reglamento. En IVA, el arrendamiento está exento si el ayuntamiento no realiza una actividad empresarial y cede la vivienda gratuitamente sin contraprestación. Si el ayuntamiento actuara como empresario y cediera la vivienda a título oneroso, la operación estaría sujeta al tipo general del 21%, a menos que se identifique específicamente a los usuarios finales en el contrato.
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