Skip to content
Back to index
V0805-14 24 March 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · aprovechamiento cinegético

Transfer of hunting rights on woodland is subject to 21% VAT

A City Council enquired whether the transfer of municipal woodland hunting rights for a fee was exempt from VAT. The DGT ruled that the transaction is subject to the tax because the object of the contract is the hunting rights rather than the land itself.

The question raised

Subjectivity of the operation and, in particular, whether it is exempt from Value Added Tax.

The DGT's ruling

The assignment of hunting rights of a forest for a determined period and in exchange for a price is an operation subject to VAT. The exemption for land leases does not apply because the object of the contract is not the land, but its hunting use. The operation is taxed at the general rate of 21 percent.

Book your free first meeting