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V1835-23 ·26 June 2023 ·consulta-vinculante Medium impact
Tax

Joint leasing of land and non-agricultural buildings is subject to 21% VAT

A community of local woods has enquired whether the leasing of land containing various buildings (laboratory, meeting rooms, etc.) for an experimental station is exempt from VAT. The DGT has determined that, as it is not a lease of land with exclusively agricultural constructions, the transaction is subject to the standard rate.

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2023-06-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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