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V2095-15 ·8 July 2015 ·consulta-vinculante Medium impact
Tax

Transfer of single-payment rights with land may be VAT exempt if deemed an ancillary supply

A query was raised regarding whether the transfer of single-payment rights (lease or sale) is VAT exempt, similar to rural land. The DGT ruled that exemption depends on whether the transfer of rights is carried out alongside the land and is considered an ancillary supply.

In 6 key points

How it affects those involved

This ruling clarifies the conditions under which the transfer of intangible rights associated with land can benefit from VAT exemption, provided they are treated as ancillary to the main land transaction.

Lifecycle

2015-07-08PublishedPublished 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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