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A farmer inquired whether the leasing of their holding, which includes land, woodland, an irrigation system, and a citrus production licence, is exempt from VAT. The DGT determined that, as it includes elements constituting a pre-existing and consolidated agricultural activity, the transaction is a business lease subject to the standard rate.
Cuestión planteada Tributación de la operación en el Impuesto sobre el Valor Añadido.
La exención del artículo 20.Uno.23º de la Ley 37/1992 para el arrendamiento de terrenos y construcciones agrarias no se aplica cuando se cede un negocio o unidad económica. Si el arrendamiento incluye elementos que permiten mantener una actividad agrícola preexistente, como una plantación en producción y la licencia necesaria para su explotación, la operación se considera arrendamiento de negocio. En este caso, la operación está sujeta al IVA al tipo impositivo general.
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