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V1651-22 ·8 July 2022 ·consulta-vinculante Medium impact
Tax

Leasing of grazing land on patrimonial assets is taxable but exempt from VAT

A query was raised regarding whether the use of grazing land on a property held as patrimonial assets by an autonomous body is subject to or exempt from VAT. The DGT ruled that, as it is a patrimonial asset rather than a public domain asset, the transaction is subject to the tax but benefits from the exemption for the leasing of land for agricultural exploitation.

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2022-07-08PublishedPublished 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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