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A company requested clarification regarding the application of VAT to the leasing and sale of lofts intended for residential use. The DGT ruled that leasing is exempt provided the use is exclusively residential and no hotel services are provided; however, the sale will be subject to 21% VAT if the properties lack a certificate of first occupancy.
Cuestión planteada - Aplicación a efectos del Impuesto sobre el Valor Añadido de la exención prevista en el artículo 20.Uno.23º de la Ley 37/1992, en el caso del arrendamiento de los lofts.
El arrendamiento de inmuebles destinados exclusivamente a vivienda está exento de IVA cuando el arrendatario es una persona física y no se prestan servicios complementarios de la industria hotelera. Para la transmisión de los inmuebles, se aplicará el tipo reducido del 10% solo si cuentan con cédula de habitabilidad o licencia de primera ocupación y son aptos para vivienda. Al no disponer de dicha licencia en el momento de la entrega, la venta tributará al tipo general del 21%.
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