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V1339-24 ·7 June 2024 ·consulta-vinculante Medium impact
Tax

Income from CO2 rights and surface rights subject to VAT and Income Tax based on their nature

A community of property has requested a ruling regarding the VAT and Income Tax treatment of subsidies, timber sales, CO2 absorption rights, fire compensation, and the creation of surface rights. The DGT clarifies the tax liability of each concept according to current regulations.

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2024-06-07PublishedPublished 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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