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V1158-18 ·8 May 2018 ·consulta-vinculante Medium impact
Tax

Assignment of basic payment rights alongside land leasing follows the tax regime of the land

The taxpayer asks whether the assignment of CAP payment rights, alongside the leasing of rural estates, is subject to VAT. The DGT rules that if the assignment of rights accompanies the assignment of eligible hectares, it is considered an ancillary supply and follows the tax treatment of the land.

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2018-05-08PublishedPublished 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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