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V0192-21 ·5 February 2021 ·consulta-vinculante Medium impact
Tax

Leasing of land and agricultural warehouses for farming use is exempt from VAT

A query was raised regarding whether the leasing of a rural estate including a warehouse should be subject to VAT. The DGT determines that although the transaction is subject to the tax, leasing for agricultural use is exempt.

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2021-02-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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