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V3170-18 ·12 December 2018 ·consulta-vinculante Medium impact
Tax

The lease of urban land for agricultural exploitation is subject to but exempt from VAT and subject to IRPF withholding

An individual wishes to lease industrial urban land and a warehouse for agricultural use. The DGT determines that the operation is exempt from VAT if it constitutes a lease of assets rather than a business, and that the lessee must apply IRPF withholding.

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2018-12-12PublishedPublished 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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