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An individual has requested clarification regarding the VAT treatment of leasing rural land for grape cultivation. The Directorate General for Taxes (DGT) states that the lease will be exempt provided it meets the requirements of Article 20 of the VAT Act and does not fall under any exclusion clauses.
Cuestión planteada Tratamiento, a efectos del Impuesto sobre el Valor Añadido, de dicho arrendamiento.
El arrendamiento de terrenos, incluidas las construcciones agrarias para explotación de finca rústica, está exento de IVA según el artículo 20.Uno.23º de la Ley 37/1992. No obstante, la exención no se aplicará si el arrendamiento es para estacionamiento de vehículos o para depósito de bienes y mercancías. Si no se cumplen estos requisitos, la operación estará sujeta al tipo general del 21 por ciento.
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