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V2252-20 ·2 July 2020 ·consulta-vinculante Medium impact
FISCAL

Land cession to a foundation liable to VAT if owners are entrepreneurs or professionals

A foundation asks whether payments to landowners for camp activities are subject to VAT. The DGT responds that the cession of land use constitutes a service supply subject to VAT if the landowners are entrepreneurs or professionals.

In 6 key points

Lifecycle

2020-07-02PublishedPublished 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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