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V2445-21 ·23 September 2021 ·consulta-vinculante Medium impact
Tax

Forest certification premium forms part of the sale price for calculating special regime compensation

The taxpayer asks whether a certification premium included in the sale of trees is subject to VAT. The DGT rules that if the holder is under the special regime for agriculture, livestock, and fishing, said premium is integrated into the sale price for the purpose of calculating lump-sum compensation.

In 6 key points

How it affects those involved

This ruling clarifies that certification premiums are not separate from the sale price for tax purposes under the special regime, affecting how lump-sum compensation is calculated for forestry activities.

Lifecycle

2021-09-23PublishedPublished 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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