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A company operating a rural estate with full deduction rights intends to lease part of it to a third party for agricultural exploitation. The DGT rules that this lease is an exempt transaction, which necessitates the application of the pro rata rule and a self-consumption adjustment due to a change in use.
Cuestión planteada Si el arrendamiento mencionado influiría en el porcentaje de IVA soportado por los gastos de las actividades que realiza la consultante en dicha finca.
El arrendamiento de terrenos rústicos para explotación agraria es una operación sujeta y exenta de IVA. Al realizar operaciones generadoras y no generadoras de deducción, el sujeto pasivo debe aplicar la regla de la prorrata. El cambio de afectación de parte de la finca a la actividad de arrendamiento se considera un autoconsumo de bienes. Al tratarse de terrenos, las cuotas deducibles por su adquisición deberán regularizarse durante los nueve años naturales siguientes.
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