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A query was raised regarding VAT treatment, IRPF withholding, and rental deductions for a property used both as a residence and a registered office. The DGT has ruled that the portion used for business activities is subject to VAT, and that the tax deduction for habitual residence rental can only be applied to the residential portion.
Cuestión planteada Se consulta si el alquiler queda sujeto al IVA, si la sociedad debería retener al arrendador por las rentas satisfechas por el alquiler y si el consultante puede aplicarse la deducción por alquiler de vivienda habitual.
El arrendamiento de la parte del inmueble destinada a la actividad de la sociedad está sujeto a IVA, debiendo el arrendador repercutir el impuesto. La sociedad podrá deducir el IVA de esta parte, pero no podrá deducir el IVA de suministros como agua o luz por su uso simultáneo. En cuanto al IRPF, la sociedad debe retener al arrendador por el alquiler de la sede social si se superan los límites legales. La deducción por alquiler de vivienda habitual solo incluye la parte proporcional de la vivienda, excluyendo la parte arrendada a la sociedad y los suministros de uso personal.
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