Skip to content
V1714-22 ·18 July 2022 ·consulta-vinculante Medium impact
Tax

Establishment of an aerial energy easement is VAT exempt and taxed as real estate income for IRPF purposes

A property owner requested clarification on the taxation of establishing an aerial energy easement for consideration on estates not used for economic activity. The DGT has determined that the transaction is exempt from VAT and that the income received constitutes real estate capital income for Personal Income Tax (IRPF) purposes.

In 5 key points

Lifecycle

2022-07-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact