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An agricultural company has enquired whether the leasing of estates and associated cultivation services should be considered a single supply or two independent ones. The DGT has determined that they are independent services subject to different VAT regimes.
Question raised: Consideration for Value Added Tax purposes of the aforementioned operation as a single provision of services or as two independent provisions of services and its taxation regime.
The leasing of rural land is exempt from VAT. Cultivation services, if provided to holders of agricultural holdings, are taxed at the reduced rate of 10%. As these are not ancillary services to the lease, if a single price is charged, the taxable base must be apportioned proportionally to the market value of each service.
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