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V3724-16 ·5 September 2016 ·consulta-vinculante Medium impact
Tax

Transfer of lump-sum payment rights with land follows the tax treatment of the land transfer

The VAT treatment of transferring lump-sum payment rights alongside a rural estate is examined. The DGT determines that if transferred with the land, these rights are considered an ancillary supply and follow the tax regime applicable to the land transfer.

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2016-09-05PublishedPublished 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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