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V3170-18 12 December 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · exención de arrendamiento

The lease of urban land for agricultural exploitation is subject to but exempt from VAT and subject to IRPF withholding

An individual wishes to lease industrial urban land and a warehouse for agricultural use. The DGT determines that the operation is exempt from VAT if it constitutes a lease of assets rather than a business, and that the lessee must apply IRPF withholding.

The question raised

Question raised 1. Exemption for Value Added Tax purposes.

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