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An individual has enquired whether the leasing of an agricultural warehouse and an associated plot for cattle farming is exempt from VAT. The DGT has determined that the transaction is subject to the tax because the warehouse is the fundamental object of the contract.
Cuestión planteada Aplicación de la exención prevista en el artículo 20.Uno.23º de la Ley 37/1992.
El arrendamiento de una nave agrícola junto con terreno rústico colindante, por tiempo determinado y a cambio de un precio, es una operación sujeta al IVA. No se aplica la exención del artículo 20.Uno.23º de la Ley 37/1992 porque el objeto fundamental del contrato es la nave destinada a explotación ganadera, lo que excluye la exención de los terrenos y construcciones agrarias.
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