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A Communal Woods Association (Comunidad de Montes Vecinal de Mano) has enquired whether it can deduct VAT on road and water infrastructure works for land it intends to lease to slate extraction companies. The Directorate General for Taxes (DGT) has ruled that, as the lease is for the installation of elements related to business activity, the transaction is subject to VAT rather than exempt, thereby allowing the deduction of the VAT incurred.
Cuestión planteada Deducibilidad de las cuotas del Impuesto sobre el Valor Añadido soportadas por la consultante en relación con los trabajos de apertura y acondicionamiento de caminos y canalizaciones y depósitos de agua.
El arrendamiento de terrenos para la explotación de una cantera o la instalación de elementos de actividad empresarial está excluido de la exención de arrendamientos de terrenos. Por tanto, la operación está sujeta al IVA al tipo general. Al ser una operación sujeta y no exenta, las cuotas de IVA soportadas por servicios destinados a dicha actividad, como el acondicionamiento de caminos o depósitos de agua, son deducibles si se cumplen los requisitos legales.
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