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V1102-18 ·27 April 2018 ·consulta-vinculante Medium impact
Tax

Timber supply by public administrations may be subject to VAT, exempt, or under a special regime

An entity has requested clarification regarding the VAT regime applicable to the acquisition of forest resources from public administrations. The DGT clarifies that taxability depends on whether the transfer is an administrative concession of a public domain asset or a civil/administrative contract concerning a patrimonial asset.

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2018-04-27PublishedPublished 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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