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V0381-21 ·25 February 2021 ·consulta-vinculante Medium impact
Tax

Leasing of rural land for livestock farming is VAT exempt, unless it constitutes a livestock activity independent of land exploitation

A query was raised regarding whether the leasing of plots equipped with livestock breeding facilities is exempt from VAT. The DGT ruled that the leasing of rural land and its agricultural buildings for exploitation purposes is exempt, unless the facilities are used for a livestock activity that is independent of the exploitation of the land.

In 6 key points

How it affects those involved

This ruling clarifies the VAT exemption criteria for agricultural leases, distinguishing between integrated farming operations and independent livestock activities.

Lifecycle

2021-02-25PublishedPublished 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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