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A retired farmer enquires about the tax treatment of selling PAC rights, machinery and land with buildings. The DGT confirms that entrepreneur status continues during patrimony liquidation and classifies each transfer according to its nature.
Cuestión planteada Tributación de las transmisiones descritas en el ámbito del Impuesto sobre el Valor Añadido.
La transmisión de derechos PAC es una prestación de servicios sujeta al tipo general del 21%. La entrega de maquinaria afecta a la actividad está sujeta al régimen especial de agricultura, sin derecho a compensación a tanto alzado. Los terrenos rústicos no edificables con construcciones indispensables para la explotación están exentos, salvo renuncia expresa. La condición de empresario se mantiene hasta el cese efectivo y la baja en el censo, incluyendo la fase de liquidación de bienes.
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