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V2083-18 ·13 July 2018 ·consulta-vinculante Medium impact
Tax

Leasing of rural land for acorn-fed pig foraging is exempt from VAT

A query was raised regarding whether the rental of rural land for Iberian pigs to forage on acorns is subject to VAT. The DGT ruled that the transfer of grazing rights constitutes an exempt provision of services.

In 5 key points

How it affects those involved

This ruling clarifies the VAT status for agricultural land leases specifically intended for livestock foraging, confirming their exempt status.

Lifecycle

2018-07-13PublishedPublished 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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