The owners of professional premises who rent them out to companies, that is to say without the equipment or the material necessary for the exercise of their activity, should not, in principle, charge VAT. However, an option for VAT on rents is possible.
Note: a lessor may have an interest in choosing if, for example, he incurs expenses on the rented building (maintenance, repair, etc.). In fact, in this case, he will be able to recover the VAT incurred on these costs.
Last year, the Council of State ruled that when a lessor had several premises within the same building, he could opt local by local. A position to which the tax administration has just rallied. Since the option must take the form of a written declaration (simple letter), it emphasizes that the premises concerned must be designated in an express, precise and unequivocal manner.
In addition, it specifies that this choice does not depend on the existence of a legal division of the building and its premises, but can be assessed by rental transaction. Consequently, when the same lease contract concerns several premises located in the building, the option must be exercised or, on the contrary, rejected for all these premises.
Note: the option normally applies for a period of 9 years. But, for the options in progress on September 9, 2020, date of the decision of the Council of State, the tax administration leaves the possibility to the lessors, subject to informing the administration, to limit their option, initially global, at some premises. It does not matter that the minimum period for applying the option has not expired.
Rep. min. n ° 38389, JOAN of November 16, 2021