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V1892-23 ·29 June 2023 ·consulta-vinculante Medium impact
Tax

Concessions for public domain forests are not subject to VAT, and forest products may qualify for the special scheme

An Autonomous Community has requested clarification regarding the VAT treatment of the transfer of forest exploitation rights and the sale of their products. The Directorate General for Taxes (DGT) clarifies that administrative concessions of public domain assets are not subject to VAT, and that products may be taxed under the special scheme for agriculture, livestock, and fishing.

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2023-06-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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