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V0061-22 ·14 January 2022 ·consulta-vinculante Medium impact
Tax

Leasing land for electric vehicle charging points is subject to 21% VAT

A landowner has requested a ruling on the tax treatment of leasing land to a company for the installation of electric vehicle charging points. The DGT has determined that the transaction is subject to VAT and has analysed the applicable income tax (IRPF) withholding based on the nature of the land.

In 6 key points

How it affects those involved

This ruling clarifies the VAT obligations for landowners leasing property for renewable energy infrastructure and specifies how income tax withholding varies depending on whether the land is classified as rural or urban.

Lifecycle

2022-01-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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