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V1479-24 ·18 June 2024 ·consulta-vinculante Medium impact
Tax

Creation of surface rights on rural land may be subject to IAE and VAT

A rural landowner has enquired whether she must register for the IAE (Business Activity Tax) and the Census of Entrepreneurs following the execution of a surface rights contract for the installation of a wind turbine. The DGT has determined that the activity may be subject to the IAE depending on the nature of the transaction and that the inquirer holds the status of an entrepreneur for VAT purposes.

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2024-06-18PublishedPublished 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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