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V2557-21 ·21 October 2021 ·consulta-vinculante Medium impact
Tax

Leasing of rural land is VAT exempt and does not exclude the special agricultural regime

An agricultural joint venture inquired whether leasing part of its rural estate is subject to VAT and if this prevents it from remaining in the special agricultural regime. The DGT ruled that the transaction is VAT exempt and that the leasing activity constitutes a separate sector that does not affect the special regime.

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2021-10-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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