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A query was raised regarding VAT liability and the obligation to issue invoices when transferring the operation of energy plants in exchange for rent. The DGT determines that these transfers constitute services subject to VAT and that the investor holding the usufruct is the taxable person.
Cuestión planteada Sujeto pasivo del Impuesto sobre el Valor Añadido y obligado a emitir la factura correspondiente a la percepción de las rentas que satisfagan las entidades explotadoras de la planta energética a los inversores en las dos modalidades de cesión referidas.
La cesión de la explotación de la planta de producción de energía eléctrica a una entidad mercantil constituye una prestación de servicios de arrendamiento sujeta y no exenta de IVA. Si la cesión se limita únicamente al terreno, la operación también está sujeta al impuesto al no ser aplicable la exención de arrendamientos de terrenos. El sujeto pasivo de estas prestaciones es el inversor usufructuario que realiza la cesión a cambio de una renta.
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