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V2273-24 ·24 October 2024 ·consulta-vinculante Medium impact
Tax

Transfer of rural land with irrigation shed to REAGP buyer: exempt from VAT, no renunciation possible, subject to ITP

A physical person under the special REAGP regime acquires rural land with an irrigation shed from a company and asks whether the transfer is VAT-exempt, whether renunciation is possible, and whether the passive taxpayer's investment applies. The DGT concludes that the transaction is exempt under Article 20.1.20 of the VAT Law, renunciation is not possible because the buyer cannot deduct REAGP contributions, and the passive taxpayer's investment does not apply, thus the transaction is subject to ITP.

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2024-10-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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