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A property owner inquires whether the rental of a ground floor premises intended for furniture storage is subject to VAT and how it affects IRPF. The DGT determines that the transaction is subject to VAT at the general rate as it is not a dwelling and that the lessee is not required to perform IRPF withholding as they are a non-professional natural person.
Question posed - Whether the rental is subject to, and if applicable, exempt from, Value Added Tax.
The lease of a premises intended for storage or warehousing is subject to VAT at the general rate of 21%, as it is not a property intended exclusively for residential use. Regarding IRPF, if the lease does not constitute an economic activity, the income is classified as income from real estate capital. There is no obligation to perform IRPF withholding if the lessee is a natural person who does not carry out economic activities.
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