Skip to content
V2511-21 ·7 October 2021 ·consulta-vinculante Medium impact
Tax

Leasing of land for electric vehicle charging points is subject to 21% VAT

A landowner has requested clarification on whether leasing part of her land to a company for the installation of electric vehicle charging points is subject to VAT, and what the corresponding Personal Income Tax (IRPF) obligations are. The Directorate General for Taxes (DGT) has ruled that the transaction is subject to VAT at the standard rate and that the income constitutes returns from real estate capital.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for landowners leasing space for EV infrastructure, confirming the application of standard VAT and the classification of income as real estate capital returns.

Lifecycle

2021-10-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact