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A taxpayer wishes to lease rural land to a local council for use as a car park. The DGT determines that the transaction is subject to VAT at the standard rate and analyses the classification of the income for Personal Income Tax (IRPF) purposes.
Cuestión planteada 1) Tributación en el Impuesto sobre el Valor Añadido por dicha operación.
El arrendamiento de terreno rústico para instalar un aparcamiento no está exento de IVA, por lo que debe repercutirse el 21%. En el IRPF, la renta será rendimiento de actividades económicas si se emplea al menos una persona con contrato laboral a jornada completa, o rendimiento de capital inmobiliario si no se cumplen dicho requisito. Si es arrendamiento de negocio, estará sujeto a retención del 19%, pero si es terreno rústico como elemento aislado, no estará sujeto a retención.
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