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The taxpayer inquires about the VAT and Personal Income Tax (IRPF) treatment of the lease of a rural estate for use as a hunting ground. The DGT responds that the lease is subject to VAT at the 21% rate and that, for IRPF purposes, it constitutes income from real estate capital without an obligation to withhold.
Question posed: VAT and IRPF taxation of the aforementioned lease.
The lease of estates for hunting grounds is not exempt from VAT because the object is not the land itself, but rather its hunting use, and therefore is taxed at the general rate of 21%. For IRPF purposes, these earnings are classified as income from real estate capital. There is no obligation to perform withholding or payment on account on these earnings derived from rural estates.
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