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A company asks whether the VAT applies to the contribution of a usufruct right by a partner to capital and to the subsequent rental of the premises. The DGT states that the contribution is subject to VAT if the partner is a business owner and the property is used in their business activity, and that the company will be the VAT liable party for the rental.
Cuestión planteada Sujeto pasivo del Impuesto sobre el Valor Añadido de dicho arrendamiento. Sujeción al Impuesto sobre el Valor Añadido de dicha aportación y, en su caso, base imponible.
La constitución o cesión de un usufructo es una prestación de servicios sujeta al tipo general si el socio es empresario o profesional y el inmueble forma parte de su patrimonio empresarial. La base imponible es la contraprestación pactada, aunque si hay vinculación, debe ser el valor normal de mercado bajo ciertos requisitos. La entidad que recibe el usufructo y lo arrienda será el sujeto pasivo del impuesto en dicho arrendamiento.
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