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V2394-16 ·1 June 2016 ·consulta-vinculante Medium impact
Tax

Leasing of rural land is VAT exempt, unless facilities for livestock farming are rented independently of land exploitation

A non-profit association has requested clarification on whether leasing a rural estate for horses is exempt from VAT. The DGT has ruled that the leasing of land and agricultural buildings for the exploitation of the estate is exempt; however, if facilities are leased for a livestock activity that is independent of the land exploitation, the transaction will be subject to VAT.

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2016-06-01PublishedPublished 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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