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A landowner has requested a ruling on the tax treatment of leasing land to a company for the installation of electric vehicle charging points. The DGT has determined that the transaction is subject to VAT and has analysed the applicable income tax (IRPF) withholding based on the nature of the land.
Cuestión planteada Calificación y sometimiento a retención de las rentas percibidas en el Impuesto sobre la Renta de las Personas Físicas y sujeción de dicha operación al Impuesto sobre el Valor Añadido. También se cuestiona el epígrafe del IAE en que debería darse de alta.
El arrendamiento de un terreno para instalar elementos de una actividad empresarial, como puntos de recarga, es una prestación de servicios sujeta al IVA al tipo general del 21%. En el IRPF, si el terreno es rústico y se alquila como elemento aislado, los rendimientos no están sujetos a retención. Si el terreno es urbano o se trata de un arrendamiento de negocio, sí habrá retención del 19% si el arrendatario es sujeto obligado. Para el IAE, la actividad se clasificará en el epígrafe 861.2 si es urbano o en el grupo 862 si es rústico.
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