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V1782-22 ·27 July 2022 ·consulta-vinculante Medium impact
Tax

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

A query was raised regarding whether leasing rural land for solar panel installation is exempt from VAT and whether rents recovered through legal proceedings for previous periods may qualify for an IRPF reduction. The DGT has determined that the lease is subject to VAT and that income from inherited rents is not taxable for IRPF purposes.

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2022-07-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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