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The taxpayer asks whether the assignment of CAP payment rights, alongside the leasing of rural estates, is subject to VAT. The DGT rules that if the assignment of rights accompanies the assignment of eligible hectares, it is considered an ancillary supply and follows the tax treatment of the land.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido en el supuesto de cesión de dichos derechos con arrendamiento de tierras.
La cesión de derechos de pago, ya sea por arrendamiento o venta definitiva, cuando acompaña a la cesión de un número equivalente de hectáreas admisibles, se considera una prestación accesoria. Por tanto, seguirá el mismo régimen de tributación que la operación principal de cesión del terreno, aplicando las exenciones del artículo 20.uno.20º o 23º de la Ley 37/1992 según corresponda. Para determinar si es una prestación única o varias, debe analizarse si los derechos constituyen un fin en sí mismo para el cliente o solo un medio para disfrutar del servicio principal.
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