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V0670-21 ·23 March 2021 ·consulta-vinculante Medium impact
Tax

The lease of rural estates for hunting grounds is taxed at the general VAT rate and constitutes income from real estate capital

The taxpayer inquires about the VAT and Personal Income Tax (IRPF) treatment of the lease of a rural estate for use as a hunting ground. The DGT responds that the lease is subject to VAT at the 21% rate and that, for IRPF purposes, it constitutes income from real estate capital without an obligation to withhold.

Lifecycle

2021-03-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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