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V0145-14 23 January 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · edificaciones

Greenhouses on agricultural holdings are not considered buildings for VAT purposes

A company has requested clarification on whether greenhouses used in horticulture and agriculture are classified as buildings for VAT purposes. The Directorate General for Taxes (DGT) has ruled that they are not buildings, but rather constructions related to the operation of the farm.

The question raised

The one related to the facts.

The DGT's ruling

Greenhouses on rural estates, related to exploitation activities or which are ancillary to an agricultural exploitation, are not considered buildings under Article 6 of Law 37/1992. They are considered real estate constructions of an agricultural nature for the exploitation of the estate. The Supreme Court has also ruled that they are not buildings for the application of exemptions.

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