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A query was raised regarding whether leasing rural land for solar panel installation is exempt from VAT and whether rents recovered through legal proceedings for previous periods may qualify for an IRPF reduction. The DGT has determined that the lease is subject to VAT and that income from inherited rents is not taxable for IRPF purposes.
Cuestión planteada - Al estar arrendada la finca a una nueva empresa que desarrolla la actividad económica de producción de energía eléctrica a través de placas solares instaladas en la citada parcela, se cuestiona la obligación de emitir factura y repercutir el Impuesto sobre el Valor Añadido.
El arrendamiento de terrenos para instalar elementos de una actividad empresarial, como placas solares, no goza de la exención del IVA y queda gravado al tipo general del 21%. Respecto al IRPF, los alquileres adeudados al causante fallecido no están sujetos a este impuesto, ya que su adquisición responde al hecho imponible del Impuesto sobre Sucesiones y Donaciones.
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