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V0143-23 ·6 February 2023 ·consulta-vinculante Medium impact
Tax

Leasing of rural estates is VAT exempt and does not require tax returns if it is the sole activity

A local council has enquired whether the leasing of rural plots for agricultural exploitation is exempt from VAT and whether tax returns must be filed. The DGT has determined that these operations are exempt and that lessors whose only activity is such leasing are not required to submit VAT returns.

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2023-02-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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