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A query was raised regarding whether the use of grazing land on a property held as patrimonial assets by an autonomous body is subject to or exempt from VAT. The DGT ruled that, as it is a patrimonial asset rather than a public domain asset, the transaction is subject to the tax but benefits from the exemption for the leasing of land for agricultural exploitation.
Cuestión planteada Si la operación consultada resulta sujeta y exenta del Impuesto sobre el Valor Añadido.
Si el inmueble es de naturaleza patrimonial y la cesión no es una concesión administrativa, la operación está sujeta al IVA. El arrendamiento de pastos se considera arrendamiento de terreno para explotación agraria, por lo que es una prestación de servicios exenta según el artículo 20.uno.23 de la Ley 37/1992. En caso de haber repercutido el impuesto indebidamente, se puede rectificar mediante autoliquidación o regularización, debiendo reintegrar la cuota al destinatario.
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