Skip to content
Back to index
V0143-23 6 February 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · arrendamiento de fincas rústicas

Leasing of rural estates is VAT exempt and does not require tax returns if it is the sole activity

A local council has enquired whether the leasing of rural plots for agricultural exploitation is exempt from VAT and whether tax returns must be filed. The DGT has determined that these operations are exempt and that lessors whose only activity is such leasing are not required to submit VAT returns.

The question raised

Cuestión planteada Si los referidos arrendamientos se encontrarían exentos del Impuesto sobre el Valor Añadido. En caso afirmativo, obligación de presentar autoliquidaciones de dicho impuesto.

Email
Contact