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V3124-20 ·20 October 2020 ·consulta-vinculante Medium impact
Tax

El arrendamiento de terreno rústico para aparcamiento municipal está sujeto a IVA al 21%

Un consultante desea arrendar una finca rústica a un Ayuntamiento para que este la use como aparcamiento. La DGT determina que la operación está sujeta a IVA al tipo general y analiza la calificación de la renta en el IRPF.

Lifecycle

2020-10-20PublishedPublished 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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