According to a consultation from the Spanish tax agency (AEAT), the leasing of rural land by individual farmers for the installation of solar panels is subject to VAT at a rate of 21%. If there is joint risk and management of the operation between the individual farmers and a mercantile entity, the entity will be considered a taxpayer for VAT purposes. However, if the individual farmers assume the consequences of the operation, the entity cannot be considered a taxpayer, and the leasing will still be subject to VAT.
Source: audiconsultores-etlglobal.com
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