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V2142-24 ·3 October 2024 ·consulta-vinculante Medium impact
Tax

Transfer of basic income support rights without land is subject to VAT at the standard rate of 21%

A query was raised regarding whether the transfer of basic income support rights by a tenant is subject to VAT. The DGT has determined that if the transfer is carried out without the transfer of land, it constitutes a taxable supply of services, as it is neither a financial transaction nor subject to the special agricultural regime.

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2024-10-03PublishedPublished 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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