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A query was raised regarding whether the leasing of rural plots together with machinery constitutes a business lease subject to VAT or an exempt rural property lease. The DGT has determined that if the object of the contract is the land and its buildings, the inclusion of machinery does not invalidate the exemption, provided that it does not involve the transfer of a business.
Cuestión planteada Si la operación debe considerarse como un arrendamiento de negocio o bien como un arrendamiento de finca rústica, sujeto y exento en este segundo caso en virtud del artículo 20.uno.23º de la Ley 37/1992.
La exención del artículo 20.Uno.23º de la Ley 37/1992 para el arrendamiento de fincas rústicas solo opera respecto al terreno y las construcciones. Si el arrendamiento constituye la cesión de un negocio (unidad económica que excede los terrenos y construcciones), la operación estará sujeta al impuesto. No obstante, el hecho de incluir maquinaria o aperos junto al terreno no determina por sí solo la no aplicación de la exención, si el objeto sigue siendo el arrendamiento del terreno.
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