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A landowner temporarily leases rural land for aggregate extraction and material landfilling in exchange for a fee. The DGT determines that the transaction is subject to VAT at the standard rate and analyses its classification for Personal Income Tax (IRPF) purposes.
Cuestión planteada 1. Sujeción al Impuesto sobre el Valor Añadido.
La cesión de uso del terreno para extraer áridos constituye una actividad empresarial, por lo que el propietario es sujeto pasivo del IVA y la operación está sujeta al tipo general del 21%, sin aplicar la exención de arrendamientos de terrenos rústicos. El devengo del impuesto en esta operación de tracto sucesivo se producirá el 31 de diciembre de cada año por la parte proporcional. En el IRPF, los rendimientos se consideran de actividades económicas si el propietario explota directamente el recurso, o rendimientos del capital mobiliario si cede el derecho de explotación a un tercero.
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