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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.
Question raised: Treatment of the lease to the commercial entity for Value Added Tax purposes and whether withholding under Personal Income Tax is applicable.
The leasing of residential property shall be exempt from VAT if the effective use is for the residence of a specific natural person designated in the contract, without the possibility of subletting or subsequent assignment. If the company allocates the property to a business activity or allows the subsequent designation of users, it shall be subject to VAT. Regarding Personal Income Tax (IRPF), the lessee is obliged to withhold tax on the income, unless legal exceptions apply.
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