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A cohousing company asks about VAT treatment on usufructs with complementary services. The DGT states that if the property is furnished and includes hotel-type services, the transaction is subject to the reduced 10% VAT rate.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la constitución de los referidos derechos de usufructo junto con los servicios complementarios que la entidad explotadora se obliga a prestar a los usufructuarios y, en su caso, tipo impositivo aplicable tanto al pago principal como a los posibles anticipos. Si la constitución de un nuevo derecho de usufructo por parte de la entidad propietaria sobre alguna unidad habitacional cuyo derecho de usufructo se extinguiese, en las mismas condiciones, tendría el mismo tratamiento a efectos del Impuesto. Si los servicios médicos y asistenciales que, en su caso, contratasen los usufructuarios tendrían un tratamiento a efectos del Impuesto de carácter independiente frente al propio usufructo y los servicios complementarios.
La constitución de usufructos con servicios de limpieza y asistencia periódica tributa al 10% de IVA si las viviendas están amuebladas. Si las unidades se entregan sin amueblar, la operación estará sujeta pero exenta. Los servicios médicos y sanitarios contratados voluntariamente son independientes y tributan por separado, pudiendo estar exentos si cumplen los requisitos de asistencia médica prestada por profesionales.
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