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V3017-17 20 November 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
OTRO · ipsi

Liability for IPSI on the lease of real estate in Ceuta and its relationship with VAT

A company has requested clarification on whether the rental of a property in Ceuta, used partially as an office and partially as employee housing, is subject to IPSI (Property Transfer Tax) and whether such tax payments are deductible for VAT purposes. The Directorate General for Taxes (DGT) has ruled that the lease is subject to IPSI and that the associated tax payments are not deductible for VAT.

The question raised

Question raised - Given that the taxpayer's tax residence is in the mainland, it is questioned whether said lease would be subject to the Tax on Production, Services and Import (IPSI) and, in that case, whether the tax amounts borne by the taxpayer would be offset against the output VAT amounts, or whether they would be added to the expense.

The DGT's ruling

El arrendamiento de un inmueble en Ceuta está sujeto al IPSI por ser una prestación de servicios realizada por un profesional. No aplica la exención de vivienda porque el inmueble no se destina exclusivamente a ese fin. Las cuotas del IPSI no son deducibles en el IVA. Respecto al IRPF, la empresa debe retener el 9,5% sobre la parte destinada a actividad empresarial (si el arrendador tiene derecho a deducción en Ceuta) o el 19% en caso contrario, pero no debe retener sobre la parte destinada a vivienda de empleados.

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