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V0761-17 24 March 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Cultivation services and machinery rental subject to VAT based on place of supply

An agricultural cooperative has requested a ruling regarding the place of supply for sowing and cultivation services provided to a Dutch entity, as well as the rental of machinery by said entity. The DGT has determined that cultivation services are subject to VAT as they are considered linked to real estate (rooted crops) and that machinery rental is also subject to the tax.

The question raised

Cuestión planteada Lugar de realización de las operaciones efectuadas por la consultante a favor de la entidad holandesa así como del arrendamiento de la maquinaria por esta última.

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