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V0119-23 ·3 February 2023 ·consulta-vinculante Medium impact
Tax

Leasing of land for solar panel installation is subject to 21% VAT

An individual inquired whether the leasing of rural plots to a company for the installation of solar panels is exempt from VAT and who the taxable person would be. The DGT ruled that the transaction is subject to VAT because the panels constitute elements of a business activity.

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2023-02-03PublishedPublished 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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