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V3426-16 ·20 July 2016 ·consulta-vinculante Medium impact
Tax

Leasing of rural property with irrigation systems and agricultural buildings may be exempt from VAT

A query was raised regarding whether the leasing of a rural estate including irrigation systems, agricultural buildings, water rights, and a hunting ground is exempt from VAT. The DGT ruled that the leasing of the estate and its agricultural buildings is exempt, but the hunting ground is subject to the tax.

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2016-07-20PublishedPublished 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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