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An intermediation platform asks whether dress rentals carried out by its non-entrepreneurial individual clients are exempt from VAT. The DGT responds that, if these persons carry out the activity with the aim of obtaining continuous income, they are considered entrepreneurs and the operation is subject to the tax.
Question posed 2nd: Should the receipts issued for leasing on behalf of its clients contain a mention that it is an operation not subject to VAT, as the leasing is carried out by individuals who do not carry out any economic activity?
Persons who carry out the leasing of goods with the aim of obtaining continuous income are considered entrepreneurs or professionals. Therefore, the transfers of use of clothing carried out by these clients are subject to VAT. The inquirer, as a mediator, must also charge the tax on its mediation services. Receipts do not substitute the obligation to issue an invoice.
What is published here, applied to a company or a specific case. The first meeting is free.
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