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V2059-25 ·5 November 2025 ·consulta-vinculante Low impact
Tax

Rental of rural land for an antenna is exempt from IRPF retention

A farmer under the simplified VAT regime asks whether he can rent part of his farm for an antenna and whether VAT and IRPF retention apply. The DGT states that the rental will be subject to the general VAT regime and that no IRPF retention applies as it involves rural land.

In 6 key points

How it affects those involved

Farmers under the simplified VAT regime can rent rural land for antennas without VAT retention, subject to general VAT rules.

Lifecycle

2025-11-05PublishedPublished 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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