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A greenhouse owner inquired whether the special VAT agricultural scheme could be applied when leasing the operation to a third party. The DGT ruled that this scheme cannot be applied due to the transfer of the operation, and that the income will be treated as income from movable capital for Income Tax purposes.
Cuestión planteada 1.- Si es posible que el consultante pueda aplicar el régimen especial de la agricultura, ganadería y pesca del Impuesto sobre el Valor Añadido.
El propietario de una finca que cede temporalmente el uso o disfrute de la misma y de sus aprovechamientos a un tercero no es considerado titular de la explotación para el régimen especial de IVA. Al arrendar una unidad patrimonial con vida propia (negocio o explotación económica), los ingresos percibidos se consideran rendimientos del capital mobiliario en el IRPF. Estos rendimientos deben integrarse en la base imponible general del impuesto.
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