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V1010-22 ·5 May 2022 ·consulta-vinculante Medium impact
Tax

Leasing of rural land for allotments may be VAT exempt if it does not constitute a business lease

A taxpayer intends to lease rural land to sublet plots for allotments and chicken coops with water supply. The DGT determines that the subletting of rural land is exempt from VAT and that the income obtained qualifies as income from movable capital for Income Tax purposes.

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2022-05-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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