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A query was raised regarding whether Municipalities that lease the rights to harvest cork from their forests can apply the special VAT regime for agriculture, livestock and fishing. The Directorate-General for Taxes (DGT) ruled that they may do so provided they meet the legal requirements and have not opted out of the regime.
Question raised: Value Added Tax treatment of transfers made by Municipalities regarding the exploitation of cork from the forests of which they are owners.
Municipalities holding forestry operations may apply the special regime for agriculture, livestock, and fishing to cork deliveries. In this case, they shall not charge VAT nor perform settlements, but they are entitled to receive a lump-sum compensation of 12% of the sale price. If the Municipality does not apply this regime due to waiver or exclusion, the deliveries shall be taxed at the general rate of 21%.
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