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A company has requested clarification on whether monthly payments for a temporary pipeline right of way through an adjacent premises are subject to VAT and whether Income Tax (IRPF) withholding must be applied. The Directorate-General for Tax (DGT) ruled that the transaction is subject to VAT as a provision of services, but there is no obligation to withhold Income Tax as it does not constitute a lease of urban property.
Cuestión planteada Tributación de dicho derecho de paso a efectos del Impuesto sobre el Valor Añadido y sometimiento a retención en el Impuesto sobre de las Personas Físicas.
La constitución de un derecho de servidumbre de paso se considera una prestación de servicios sujeta a IVA, ya que el titular del local actúa como empresario al explotar un derecho real para obtener ingresos. Sin embargo, no existe obligación de practicar retención en el IRPF porque la renta no deriva de un arrendamiento o subarrendamiento de un bien inmueble urbano, sino de una servidumbre de paso.
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