Skip to content
V0214-18 ·30 January 2018 ·consulta-vinculante Medium impact
Tax

Sale of CAP basic payment rights by individuals subject to Transfer Tax rather than VAT

A taxpayer queried whether the sale of Common Agricultural Policy (CAP) basic payment rights is subject to VAT, whether or not land is leased. The Directorate-General for Taxes (DGT) ruled that, as the individuals involved do not carry out a business activity, the sale is not subject to VAT but is instead subject to Transfer Tax.

In 6 key points

Lifecycle

2018-01-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact