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V2323-25 1 December 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sujeto pasivo

Lease of land for a photovoltaic plant is VAT liable; taxpayer is the usufructuary

The DGT confirms that the transaction is subject to VAT and that the taxpayer is the usufructuary when the land is leased for a photovoltaic plant, the owner is a natural person and the rent is received by the usufructuary.

The question raised

Taxable person for Value Added Tax regarding said lease.

The DGT's ruling

The lease of land for the installation of a photovoltaic power production plant is not exempt from VAT, and therefore shall be taxed at the general rate of 21 percent. The taxable person for the tax is the usufructuary of the land, acting as the lessor in their capacity as an entrepreneur or professional. Consequently, the usufructuary must issue the invoice with the corresponding VAT to the lessee entity.

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