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An entity has enquired whether the rental of a property intended for transitional stays for psychiatric rehabilitation is exempt from VAT. The DGT has ruled that the exemption depends on the lessee being the end consumer and not transferring the use of the property through a business activity.
Question raised: Application of the exemption provided for in Article 20.One.23º of Law 37/1992.
The exemption for leases of buildings intended for residential use is purpose-driven and depends on the actual use. For it to be exempt, the lessee must be the final consumer and must not subsequently assign the property in the course of a business or professional activity. If the lessee entity does not act as a business or professional for VAT purposes, the lease shall be exempt, even if it allows other persons to use the dwelling.
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