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A company leases rural land for quarrying operations and seeks clarification regarding Corporate Tax withholding and the application of VAT. The Directorate-General for Tax (DGT) rules that no Corporate Tax withholding is required as the properties are rural holdings, and that the lease is subject to VAT at a rate of 21%.
Cuestión planteada Si se deben practicar retenciones por el arrendamiento a la consultante y en su caso el concepto y el tipo impositivo procedente.
No se practicará retención de Impuesto sobre Sociedades al tratarse de un arrendamiento de fincas rústicas, salvo que sea un arrendamiento de negocio. El arrendamiento de terrenos para instalar elementos de una actividad empresarial, como una cantera, está sujeto al IVA al tipo del 21% por exclusión de la exención de terrenos rústicos. Asimismo, las cantidades percibidas por depósito deben considerarse parte del precio del arrendamiento y no una indemnización, debiendo repercutirse el IVA cuando sean exigibles.
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