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A foundation has enquired whether the rental of its adapted apartments and the provision of healthcare services are exempt from VAT. The DGT has ruled that the rental is exempt provided that no complementary services typical of the hotel industry are provided, and that healthcare is exempt if provided by medical or healthcare professionals.
Cuestión planteada La consultante solicita aclaración de la consulta V3643-15 de fecha 23-11-2015, respecto de la exención de alquiler de inmuebles donde no se prestan servicios propios de la industria hotelera. Así como, si los servicios enumerados, prestados por personal sanitario, están exentos del impuesto por aplicación del artículo 20.uno.3º.
El arrendamiento de inmuebles para uso de vivienda está exento de IVA siempre que no se presten servicios complementarios de la industria hotelera, como limpieza o cambio de ropa con periodicidad semanal. Los servicios de asistencia médica, quirúrgica y sanitaria para diagnóstico, prevención o tratamiento de enfermedades están exentos si son prestados materialmente por profesionales médicos o sanitarios. Esta exención sanitaria se mantiene aunque los profesionales actúen a través de una sociedad mercantil que facture el servicio.
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