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A landowner has requested clarification on whether leasing part of her land to a company for the installation of electric vehicle charging points is subject to VAT, and what the corresponding Personal Income Tax (IRPF) obligations are. The Directorate General for Taxes (DGT) has ruled that the transaction is subject to VAT at the standard rate and that the income constitutes returns from real estate capital.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido y en el Impuesto sobre la Renta de las Personas Físicas. Obligación de retener.
El arrendamiento de un terreno destinado a la instalación de infraestructuras de recarga eléctrica por una entidad mercantil no está exento de IVA, ya que se afecta a una actividad empresarial. Por tanto, la operación tributa al tipo general del 21%. En cuanto al IRPF, los ingresos se consideran rendimientos íntegros del capital inmobiliario. Si el arrendatario es sujeto obligado a retener, deberá practicar retención sobre los rendimientos, salvo que concurra alguna excepción legal.
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