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A lawyer has requested clarification regarding the taxation of a property lease intended for both residential and partial professional office use. The Directorate General for Taxes (DGT) has ruled that the rent must be subject to 21% VAT and provides guidance on how to deduct expenses for Personal Income Tax (IRPF) purposes.
Cuestión planteada - Tributación en el Impuesto sobre el Valor Añadido del referido arrendamiento.
El arrendamiento de un inmueble no está exento de IVA si el arrendatario lo utiliza para otros usos además de vivienda, como oficinas o despachos profesionales. En este caso, el arrendador debe repercutir el 21% de IVA sobre el total del alquiler. Respecto al IRPF, se puede afectar parcialmente la vivienda si la parte es divisible y aprovechable de forma independiente, permitiendo deducir gastos de suministros según el porcentaje resultante de aplicar el 30% a la proporción de metros cuadrados destinados a la actividad.
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