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A property owner asks about VAT treatment and IRPF withholding when renting property to a commercial entity. The DGT clarifies that VAT exemption depends on actual use, not subsequent subletting, and that IRPF retention applies unless exceptions exist.
Cuestión planteada Tratamiento del arrendamiento a la entidad mercantil a efectos del Impuesto sobre el Valor Añadido y si procede retención en el Impuesto sobre la Renta de las Personas Físicas.
El arrendamiento de vivienda estará exento de IVA si el arrendatario, aunque sea empresario, destina el inmueble al uso efectivo y propio de una persona física concreta designada en el contrato, sin facultad de subarrendar o designar usuarios posteriormente. Si el arrendatario es una empresa y el inmueble no es para vivienda, se aplicará el tipo general de IVA. Respecto al IRPF, la entidad mercantil estará obligada a practicar retención sobre las rentas, salvo que concurran las excepciones del Reglamento.
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