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V2559-22 ·16 December 2022 ·consulta-vinculante Medium impact
Tax

The purchaser of rural land is the taxable person for VAT if the seller waives the exemption

A company has requested clarification on who must waive the VAT exemption when purchasing a rural estate from a farmer. The DGT clarifies that the seller may waive the exemption and, in such cases, the buyer becomes the taxable person through the reverse charge mechanism.

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2022-12-16PublishedPublished 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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