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A company asks about the fiscal treatment of residential capsule leasing by individuals. The DGT determines that these capsules are movable assets and their letting is subject to VAT.
Cuestión planteada - ¿La persona física, a efectos de IVA, debe presentar modelo 036, comunicando el alta en el censo de empresarios, e iniciar la actividad indicando el epígrafe procedente? ¿Se debe emitir factura repercutiendo IVA a la sociedad X por los rendimientos se abonarán a la persona física?
Las cápsulas habitacionales, al no ser construcciones unidas permanentemente al suelo, tienen la consideración de bienes muebles. El arrendamiento de estos bienes por parte de sus propietarios a favor de la sociedad constituye una prestación de servicios sujeta al Impuesto sobre el Valor Añadido. Al no ser edificaciones, la operación no goza de la exención aplicable a viviendas y debe tributar al tipo impositivo general del 21%. Los propietarios, como sujetos pasivos, tienen la obligación de expedir factura a la sociedad.
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