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A company leasing agricultural plots and providing complementary services has requested clarification on the applicable VAT rate. The DGT has ruled that the leasing of rural land is exempt from VAT and that the tax treatment of additional services depends on whether they are ancillary to the lease or constitute independent supplies.
Cuestión planteada Tipo impositivo aplicable a las operaciones objeto de consulta.
Los arrendamientos o cesiones de uso de terrenos rústicos están exentos de IVA según el artículo 20.Uno.23º de la Ley 37/1992. Si los servicios complementarios son accesorios a la prestación principal (el arrendamiento), seguirán el régimen de exención de esta. Si son prestaciones independientes, se determinará su base imponible repartiendo el precio único según el valor de mercado. En caso de ser servicios independientes para clientes que no son empresarios, se aplicará el tipo general del 21%.
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