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V2056-21 ·8 July 2021 ·consulta-vinculante Medium impact
Tax

Leasing of rural land is subject to but exempt from VAT and does not exclude the special agricultural regime

An agricultural partnership has enquired whether the leasing of part of its rural estate is subject to VAT and if it is compatible with its special regime. The DGT has ruled that the transaction is exempt from VAT and that the leasing activity constitutes a differentiated sector, which does not prevent the maintenance of the special agricultural regime.

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2021-07-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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