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An agricultural entrepreneur has requested a ruling regarding VAT liability on the transfer of livestock, the leasing of their farm and buildings, and the future transfer of the property. The DGT has determined that the leasing of the farm and its agricultural buildings is exempt, whereas the transfer of the farm is subject to VAT, albeit with an applicable exemption.
Cuestión planteada Sujeción y exención del Impuesto sobre el Valor Añadido del arrendamiento y en su caso, de la futura transmisión de la finca.
El arrendamiento de la finca rústica junto con sus construcciones agrarias está exento de IVA según el artículo 20.Uno.23º de la Ley 37/1992. No obstante, el arrendamiento independiente de las construcciones está sujeto al tipo general del 21%. La transmisión de la finca estará sujeta al IVA, pero será aplicable la exención del artículo 20.Uno.20º para terrenos rústicos y construcciones indispensables para la explotación agraria.
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