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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.
Cuestión planteada Sujeto pasivo del Impuesto sobre el Valor Añadido de dicho arrendamiento.
El arrendamiento de un terreno para instalar una planta de producción de energía fotovoltaica no está exento de IVA, por lo que tributará al tipo general del 21 por ciento. El sujeto pasivo del impuesto es el usufructuario del terreno, quien actúa como arrendador en su condición de empresario o profesional. En consecuencia, el usufructuario debe expedir la factura con el IVA correspondiente a la entidad arrendataria.
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