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V0340-26 ·19 February 2026 ·consulta-vinculante Medium impact
Tax

PAC rights and machinery transfers taxed at 21%; agricultural special regime applies

A retired farmer enquires about the tax treatment of selling PAC rights, machinery and land with buildings. The DGT confirms that entrepreneur status continues during patrimony liquidation and classifies each transfer according to its nature.

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Lifecycle

2026-02-19PublishedPublished 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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