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An association consulted whether leasing commercial premises to another entity was exempt from VAT and whether an invoice had to be issued. The DGT has determined that the transaction is subject to tax, the exemption does not apply, and there is an obligation to issue an invoice.
Question raised: Whether the consultant holds the status of a businessman or professional for Value Added Tax purposes, the possible application of the exemption provided for in Article 20.one.12 of Law 37/1992 to said lease, as well as the obligation to issue an invoice.
The leasing of business premises to an entity constitutes a provision of services subject to VAT and cannot benefit from the exemption for non-profit entities. As the transaction is carried out in favor of a businessman or professional acting as such, the association is obliged to issue an invoice. Consequently, the general tax rate of 21 percent must be applied.
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