Lease of land for a photovoltaic plant is VAT liable; taxpayer is the usufructuary

The DGT confirms that the transaction is subject to VAT and that the taxpayer is the usufructuary when the land is leased for a photovoltaic plant, the owner is a natural person and the rent is received by the usufructuary.

VAT applies to the lease of land for a photovoltaic plant; the usufructuary is the VAT taxpayer, regardless of the owner's status.