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A foundation has requested clarification on whether it must apply personal income tax (IRPF) withholding when leasing land and how VAT applies. The Directorate General for Taxes (DGT) ruled that withholding depends on whether the land is classified as rural or urban, and VAT treatment depends on whether the exemption for agricultural land applies.
Cuestión planteada 1º) si la entidad consultante debe practicar retención a los propietarios de los terrenos por el pago de las facturas recibidas, y en qué porcentaje.
Para el IRPF, no hay obligación de retener en arrendamientos de terrenos rústicos, pero sí en terrenos urbanos (salvo excepciones). En el IVA, el arrendamiento de terrenos está exento si se trata de terrenos o construcciones agrarias para explotación rústica, independientemente de su calificación. Si no aplica la exención, la operación está sujeta al tipo general del 21%.
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