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An agricultural company has requested a ruling on the taxation of a land sublease that includes an irrigation system and Common Agricultural Policy (CAP) rights. The DGT has determined that while the transaction is subject to tax, it remains exempt as it constitutes the leasing of land rather than a business activity.
Cuestión planteada Tributación de la operación de subarrendamiento.
La cesión de derechos de ayuda de la PAC junto con hectáreas admisibles se considera una prestación accesoria que sigue el régimen del terreno. El arrendamiento de terreno y construcciones agrarias está exento según el artículo 20.Uno.23º de la Ley 37/1992. La inclusión de elementos como sistemas de riego o derechos inmateriales no desvirtúa la exención si el objeto sigue siendo el terreno y no el arrendamiento de un negocio completo.
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