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A taxpayer queried whether the sale of Common Agricultural Policy (CAP) basic payment rights is subject to VAT, whether or not land is leased. The Directorate-General for Taxes (DGT) ruled that, as the individuals involved do not carry out a business activity, the sale is not subject to VAT but is instead subject to Transfer Tax.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido en el supuesto de venta de dichos derechos sin arrendamiento de tierras o con arrendamiento de estas.
La transmisión aislada de derechos de pago básico de la PAC por parte de particulares no está sujeta al IVA al no realizarse en el desarrollo de una actividad empresarial o profesional. En este caso, la operación tributará por la modalidad de transmisiones patrimoniales onerosas del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados. Si la cesión de derechos se acompaña de la cesión de hectáreas admisibles, seguirá el régimen de la operación principal (el terreno).
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