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A company sought clarification on whether a contract and a reception certificate were valid for deducting VAT on the lease of rural property. The DGT has determined that leasing rural property for business activities is not exempt from VAT and that the right to deduction depends on the service being used in transactions that are subject to VAT and not exempt.
Cuestión planteada Si el contrato y el acta de recepción son documentos válidos para poder declarar en la contabilidad el alquiler de la finca rústica y por consiguiente la deducibilidad del IVA soportado.
El arrendamiento de terrenos y construcciones agrarias para la explotación de una finca rústica está sujeto a IVA, salvo que se destine a la instalación de elementos de una actividad empresarial. Si la operación no está exenta, el arrendador debe repercutir la cuota mediante factura. El arrendatario podrá deducir las cuotas soportadas siempre que sea empresario o profesional y los bienes o servicios se utilicen en operaciones sujetas y no exentas.
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