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A city council inquires whether the transfer of hunting rights to a sports club is subject to or exempt from VAT. The DGT determines that, as it is not an administrative concession of a public domain asset, the operation is subject to the tax and the exemption for the leasing of land does not apply.
Question raised: Clarification of the binding ruling of February 6, 2023, number V0140-23. In particular, regarding whether the liability and, where applicable, the exemption from Value Added Tax applies when the recipient is a sports club.
The transfer of hunting rights is not exempt under Article 20.One.23º of the VAT Law, as the object is not the land but the hunting exploitation. If the transfer is carried out on a patrimonial asset through a contract other than an administrative concession, the operation is subject to the tax. In this case, the city council must charge the general rate of 21% to the recipient.
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