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A property owner inquired whether leasing their home to a company for holiday use is subject to VAT. The DGT ruled that, as the lessee is a legal entity, the transaction is subject to the standard rate of 21%.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido del arrendamiento del consultante a la sociedad y tipo impositivo aplicable. Obligación de la sociedad de repercutir el Impuesto a sus clientes incluso en el caso de que no preste servicios propios de la industria hotelera y aplicabilidad del tipo reducido del 10 por ciento. Deducibilidad por parte de la sociedad de las cuotas de arrendamiento satisfechas al consultante, así como de otros gastos derivados del ejercicio de la actividad, como son los de luz, agua, telefonía, publicidad, entre otros.
El arrendamiento de un inmueble a una sociedad para su posterior subarrendamiento vacacional está sujeto al IVA, ya que no se destina exclusivamente a vivienda. Si el arrendador presta servicios complementarios propios de la industria hotelera, como limpieza o cambio de ropa semanal, la operación sigue sujeta pero podría aplicarse el tipo reducido del 10%. El derecho a la deducción de las cuotas soportadas dependerá de si las operaciones realizadas son sujetas y no exentas o exentas.
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