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A query was raised regarding whether the leasing of a rural estate including irrigation systems, agricultural buildings, water rights, and a hunting ground is exempt from VAT. The DGT ruled that the leasing of the estate and its agricultural buildings is exempt, but the hunting ground is subject to the tax.
Cuestión planteada A efectos del Impuesto sobre el Valor Añadido se consulta si dicha operación está exenta de dicho tributo en base a lo previsto en el artículo 20, apartado uno, número 23º de la Ley 37/1992.
La exención del artículo 20.uno.23º de la Ley 37/1992 para el arrendamiento de terrenos y construcciones agrarias se mantiene aunque se incluyan elementos como sistemas de riego o maquinaria, siempre que no se trate del arrendamiento de un negocio o unidad económica. No obstante, el arrendamiento de un coto de caza no está amparado por dicha exención y debe tributar por separado. En operaciones con precio único, la base imponible de cada elemento se determinará proporcionalmente a su valor de mercado.
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