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A query was raised regarding whether the leasing of a rural estate including a warehouse should be subject to VAT. The DGT determines that although the transaction is subject to the tax, leasing for agricultural use is exempt.
Cuestión planteada 1) Si procede repercutir IVA en el arrendamiento de dicha finca.
El arrendamiento de terrenos, incluidas las construcciones agrarias para la explotación de una finca rústica, está exento de IVA según el artículo 20.Uno.23º de la Ley 37/1992. Esta exención se aplica independientemente de la calificación del suelo y no incluye usos como estacionamientos, depósitos de mercancías o publicidad. Por tanto, el arrendamiento de la finca y su almacén para uso agrícola está exento.
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