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A query was raised regarding whether leasing a residential property to a public company aimed at promoting the rental market is exempt from VAT and how it is taxed under Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) determines that the company may act as a managing entity for public housing support programmes, allowing for the VAT exemption, and clarifies the IRPF treatment based on the contracting model used.
Cuestión planteada 1 Exención en el Impuesto sobre el Valor Añadido.
La sociedad pública puede considerarse entidad gestora de programas públicos de apoyo a la vivienda si gestiona actuaciones para facilitar el acceso a la vivienda, lo que permite la exención del IVA en el arrendamiento. En IRPF, si la sociedad es mera intermediaria, el propietario mantiene los rendimientos inmobiliarios y posibles reducciones. Si la sociedad actúa como arrendadora frente al inquilino, los ingresos que reciba el propietario son rendimientos del capital inmobiliario sin derecho a las reducciones del 60% o 100%.
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