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V3355-19 ·10 December 2019 ·consulta-vinculante Medium impact
Tax

Sale of CAP payment rights by private individuals is not subject to VAT

A query was raised regarding whether the transfer of basic CAP payment rights is subject to VAT. The DGT ruled that if the sellers are not entrepreneurs or professionals and the rights form part of their private assets, the transaction is not subject to VAT.

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2019-12-10PublishedPublished 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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