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V1848-18 ·25 June 2018 ·consulta-vinculante Medium impact
Tax

Leasing of an agricultural warehouse with rural land for livestock farming is subject to VAT

An individual has enquired whether the leasing of an agricultural warehouse and an associated plot for cattle farming is exempt from VAT. The DGT has determined that the transaction is subject to the tax because the warehouse is the fundamental object of the contract.

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Lifecycle

2018-06-25PublishedPublished 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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