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V3120-14 ·19 November 2014 ·consulta-vinculante Medium impact
Tax

Creation of an easement over rural land is subject to VAT but exempt, and not subject to Corporation Tax withholding

A company has requested a ruling regarding the taxation of a monthly income paid for the creation of an aerial easement over land owned by a communal mountain community. The DGT has determined that the transaction is exempt from VAT and that the payments are not subject to Corporation Tax withholding.

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2014-11-19PublishedPublished 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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