Should I be paying TVA on a commercial rent for yoga?

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My wife rents a studio for her business, she is a yoga and shiatsu teacher. She is an Auto-entrepreneur under APE 9604Z Entretien corporel. She has a bail professionnel rental contract and pays TVA on her rent. She has been told by a fellow therapist, that her occupation should mean that the owner should not pay TVA on the rent and not charge it accordingly. Is this correct please?

Also, her contract is with a SARL, but she has to make her rental cheque out to the owner, not the business name. Is this correct procedure?

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