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A public entity has requested clarification on whether the creation of an aerial electricity easement over rural land, in exchange for a single payment, is subject to VAT and whether an invoice must be issued. The DGT has determined that the transaction constitutes an exempt provision of services and that there is an obligation to issue an invoice, as the recipient is a business.
Cuestión planteada Tributación de la operación en el ámbito del Impuesto sobre el Valor Añadido.
La constitución de una servidumbre de paso sobre un terreno rústico se considera una prestación de servicios exenta de IVA según el artículo 20.Uno.23º de la Ley 37/1992. Aunque la operación sea exenta, existe la obligación de expedir factura cuando el destinatario sea un empresario o profesional que actúe como tal.
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