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A query was raised regarding the VAT and IRPF treatment for the rental of rural land for the installation of a photovoltaic plant. The DGT determines that the transaction is subject to VAT at the standard rate and that the income is taxed as income from real estate capital without IRPF withholding.
Cuestión planteada 1º) En relación con el IVA, se consulta la obligación de darse de alta en el censo de empresarios, de presentar declaraciones-liquidaciones, de facturar esa operación y tipo impositivo aplicable en su caso.
El arrendamiento de un terreno rústico para una planta fotovoltaica está sujeto a IVA al 21% porque el destino es la instalación de elementos de una actividad empresarial. El arrendador adquiere la condición de empresario y debe cumplir con las obligaciones de facturación, declaraciones-liquidaciones y alta en censos. En IRPF, los ingresos son rendimientos de capital inmobiliario y no están sujetos a retención por ser un terreno rústico.
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