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V1472-22 ·21 June 2022 ·consulta-vinculante Medium impact
Tax

Establishment of an overhead energy easement is subject to but exempt from VAT

An owner of a rural plot engaged in agricultural activity has enquired about the taxation of establishing an overhead energy easement for a term of 35 years. The DGT has determined that while the transaction is subject to VAT, it is exempt, and that the income is classified as income from real estate capital for Personal Income Tax (IRPF) purposes.

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2022-06-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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