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V0080-22 ·19 January 2022 ·consulta-vinculante Medium impact
Tax

Leasing of rural land for parking or markets is subject to VAT and exempt from IRPF withholding

A query was made regarding the tax classification and IRPF withholding for the leasing of rural land for use as a market and parking area. The DGT has determined that the transaction is subject to VAT and, as the land is rural, it is not subject to IRPF withholding.

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2022-01-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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