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A company owning urban land has enquired whether leasing part of said land to a neighbour for use as an extension of their home is exempt from VAT. The DGT has determined that the transaction is subject to VAT but exempt due to the intended use of the land.
Cuestión planteada Si el referido arrendamiento se encontraría exento del Impuesto sobre el Valor Añadido.
El arrendamiento de un terreno por parte de una entidad mercantil se considera una prestación de servicios sujeta al impuesto. No obstante, según el artículo 20.Uno.23º de la Ley 37/1992, los arrendamientos de terrenos están exentos cuando el objeto sea el uso como extensión de una vivienda habitual, como un jardín. Esta exención no aplica si el terreno se destina a estacionamiento o depósito de bienes.
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