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A query was raised regarding whether the rental of two premises (one to a religious association and another to an individual for storage) is subject to VAT and whether IRPF withholding is required. The DGT determines that both rentals are subject to VAT and that IRPF withholding depends on the status of the tenant.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido y sometimiento a retención en el Impuesto sobre la Renta de las Personas Físicas.
El arrendamiento de locales está sujeto al IVA, lo que convierte al propietario en empresario o profesional. La exención del IVA solo aplica a viviendas, por lo que el propietario debe repercutir el impuesto en ambos casos. Respecto al IRPF, los rendimientos están sujetos a retención siempre que el arrendatario sea un obligado a retener, como la asociación religiosa. Si el arrendatario es un particular sin actividad económica, no existe obligación de practicar retención.
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