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V0814-15 13 March 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · régimen especial de la agricultura

Delivery of a used tractor by a farmer is subject to VAT, but does not require settlement or charging it to the buyer

A farmer under the special regime for agriculture, livestock, and fishing inquires about the VAT liability regarding the delivery of a used tractor and its treatment for Income Tax (IRPF) purposes. The DGT rules that while the transaction is subject to VAT, the special regime exempts the farmer from settling, charging, or paying the tax.

The question raised

Cuestión planteada 1ª La entrega del tractor usado está sujeta al IVA.

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What is published here, applied to a company or a specific case. The first meeting is free.

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