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V0833-14 ·26 March 2014 ·consulta-vinculante Medium impact
Tax

Land lease for aggregate extraction is subject to 21% VAT and is not exempt

A landowner temporarily leases rural land for aggregate extraction and material landfilling in exchange for a fee. The DGT determines that the transaction is subject to VAT at the standard rate and analyses its classification for Personal Income Tax (IRPF) purposes.

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2014-03-26PublishedPublished 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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