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A non-profit entity has enquired whether the rental of housing for disadvantaged persons is exempt from VAT. The DGT has ruled that the exemption applies if the tenant does not act as a business or professional and there is no consideration for the use of the property.
Cuestión planteada Aplicabilidad de la exención del art. 20.Uno.23º de la Ley 37/1992.
La exención del art. 20.Uno.23º de la Ley 37/1992 es de carácter finalista y depende del uso efectivo de la edificación. Para que el arrendamiento esté exento, el uso como vivienda debe realizarse directamente por el arrendatario como consumidor final. Si el arrendatario es empresario o profesional y cede la vivienda a terceros de forma onerosa, la operación estará sujeta y no exenta. En cambio, si la entidad no realiza actividad empresarial y permite el uso a beneficiarios sin contraprestación, el arrendamiento estará exento.
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