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A taxpayer subletting properties for third-party residential use has requested clarification on VAT and Income Tax (IRPF) treatment. The DGT has determined that while the initial lease is subject to VAT because it is intended for subletting, the subsequent subletting of the dwellings is exempt from VAT and is taxed as income from movable capital.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido y en el Impuesto sobre la Renta de las Personas Físicas.
El arrendamiento del inmueble original está sujeto a IVA al ser objeto de una cesión posterior por el arrendatario en el ejercicio de una actividad empresarial. El subarrendamiento de las viviendas o habitaciones, sin servicios hoteleros, está exento de IVA. En IRPF, estas rentas son rendimientos del capital mobiliario, salvo que se presten servicios hoteleros, caso en el que serían actividades económicas. La retención en IRPF se aplica si el pagador es un obligado a retener.
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