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A non-profit association leases a property to provide free housing to individuals in accordance with its social purpose. The DGT has determined that the lease will be exempt from VAT provided that the association does not carry out a business activity and the subsequent transfer is free of charge.
Cuestión planteada Exención al Impuesto sobre el Valor Añadido
El arrendamiento de viviendas está exento de IVA si el uso es para vivienda, pero esta exención no se aplica si el arrendatario cede el inmueble en el ejercicio de una actividad empresarial o profesional. Si la asociación arrendataria no tiene la condición de empresario o profesional y la cesión a los ocupantes es gratuita, sin contraprestación de estas ni de terceros, el arrendamiento estará exento. Si la entidad actúa como empresario o profesional, el arrendamiento estará sujeto y no exento al tipo general.
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