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A taxpayer intends to lease rural land to sublet plots for allotments and chicken coops with water supply. The DGT determines that the subletting of rural land is exempt from VAT and that the income obtained qualifies as income from movable capital for Income Tax purposes.
Cuestión planteada Procedencia de la aplicación de la exención contenida en el artículo 20.Uno.23º.a) de la Ley del Impuesto sobre el Valor Añadido, tanto en el contrato de arrendamiento en el que el consultante es arrendatario como en los sucesivos contratos de subarrendamiento.
El arrendamiento de terreno rústico está exento de IVA según el artículo 20.Uno.23º.a) de la Ley del IVA, siempre que no se trate del arrendamiento de un negocio. El suministro de agua se considera una prestación accesoria a la cesión del terreno y no desvirtúa la exención. En el IRPF, las rentas por subarrendamiento de inmuebles son rendimientos del capital mobiliario, salvo que supongan una actividad económica. Para estos rendimientos, son deducibles los gastos necesarios para su obtención.
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