- The establishment of an aerial easement (servidumbre de vuelo) over rural land for an aerogenerator is considered a supply of services subject to VAT.
- However, this operation is exempt from VAT under Article 20.Uno.23º of the VAT Law, as it involves granting a real right of enjoyment over land.
- The landowner, as an agricultural entrepreneur, is considered a taxable person for VAT purposes.
- If VAT was incorrectly charged, it must be rectified within four years using a corrective invoice.
- This exemption for aerial or underground easements on rural land is a well-established criterion by the tax authorities.
Source: allyon-etl.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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