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V0381-21 25 February 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Leasing of rural land for livestock farming is VAT exempt, unless it constitutes a livestock activity independent of land exploitation

A query was raised regarding whether the leasing of plots equipped with livestock breeding facilities is exempt from VAT. The DGT ruled that the leasing of rural land and its agricultural buildings for exploitation purposes is exempt, unless the facilities are used for a livestock activity that is independent of the exploitation of the land.

The question raised

Cuestión planteada Consulta si será de aplicación la exención prevista en el artículo 20.uno.23º de la Ley 37/1992 del Impuesto sobre el Valor Añadido.

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