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A property developer has enquired whether the rental of apartments to an intermediary company (which provides hotel services) is subject to VAT. The DGT has ruled that the transaction is taxable rather than exempt, applying the standard rate of 21%.
Cuestión planteada Si el arrendamiento que va a efectuar la consultante estará sujeto al Impuesto sobre el Valor Añadido y, en su caso, tipo impositivo aplicable.
El arrendamiento a una empresa intermediaria está sujeto y no exento de IVA al 21% porque el arrendatario realiza una cesión posterior en el ejercicio de una actividad empresarial. Si el inmueble se destina a vivienda sin servicios hoteleros, la operación sería exenta. El cambio de afectación de promoción a arrendamiento puede constituir un autoconsumo de bienes sujeto a IVA si existen sectores diferenciados de actividad.
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