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A taxpayer inquired whether the leasing of rural land for a solar plant and a security deposit are exempt from VAT. The DGT ruled that the lease is not exempt because the land will be used to install elements of a business activity. Furthermore, the security deposit is not subject to VAT if it is purely compensatory, but it is subject to VAT if it is intended to cover the final rent payment.
Cuestión planteada Exención del arrendamiento descrito en el Impuesto sobre el Valor Añadido y, en su caso, sujeción y exención del pago de reserva en concepto de garantía de pago.
El arrendamiento de terreno para una instalación fotovoltaica no goza de la exención de terrenos rústicos, ya que se destina a instalar elementos de una actividad empresarial. La cantidad entregada como reserva no está sujeta a IVA si su función es indemnizar por incumplimiento del contrato. Sin embargo, si dicha cantidad se compensa con el pago de la última anualidad de la renta, constituirá contraprestación de una operación sujeta al impuesto.
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