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A foundation sought clarification on whether leasing buildings for social residential services is exempt from VAT. The DGT ruled that the exemption applies only if the contract specifically designates the natural person who will use the housing and prohibits the lessee from subletting or assigning it.
Cuestión planteada Si los arrendamientos de edificaciones para destinarlos a la prestación de servicios residenciales se encontrarían exentos del Impuesto sobre el Valor Añadido.
Para que el arrendamiento de vivienda esté exento según el artículo 20.Uno.23º de la Ley 37/1992, debe acreditarse que no hay intención de explotar el bien, sino de destinarlo al uso efectivo de una persona física concreta. Dicha persona debe figurar necesariamente como usuaria en el propio contrato de arrendamiento, sin que el arrendatario tenga facultad para subarrendar o designar usuarios posteriormente. Si el arrendatario es un empresario o profesional y el contrato permite la designación posterior de usuarios, la operación estará sujeta y no exenta.
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