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A query was raised regarding whether the leasing of rural land for the installation of a beach bar is subject to VAT and whether IRPF (Income Tax) withholding applies. The DGT ruled that the transaction is subject to VAT at the standard rate because the purpose is to install elements for a business activity, and there is no obligation for IRPF withholding as it concerns rural real estate.
Question raised 1st Taxation in VAT of the aforementioned lease.
The lease of land for the installation of elements of a business activity, such as a hospitality establishment, constitutes a supply of services subject to VAT at the general rate of 21%. The exemption for the lease of rural land does not apply because use for the installation of business activity elements is expressly excluded. Regarding Personal Income Tax (IRPF), income derived from the lease of rural real estate is not subject to the obligation of withholding or payment on account.
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