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Se consulta sobre la tributación de un arrendamiento de terreno rústico para la instalación de antenas de telecomunicaciones. La DGT determina que, al desafectarse de la actividad agrícola, los ingresos son rendimientos del capital inmobiliario en IRPF y la operación está sujeta al IVA al no ser aplicable la exención por uso agrario.
The tax team reviews your specific situation.
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