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V1567-15 25 May 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · aprovechamiento de resina

Transfer of pine resin rights subject to 21% VAT under the general regime

A query was raised regarding whether the transfer of resin rights by a local council could qualify for the special regime for agriculture, livestock, and fishing. The Directorate General for Taxes (DGT) ruled that, following the 2015 legal amendment, the owner transferring such rights is not considered the holder of the agricultural operation for the purposes of this special regime and must therefore apply the general VAT regime.

The question raised

Question raised: Taxation regime under Value Added Tax.

The DGT's ruling

The owner who assigns the assignment of pine resin located on their estates is not considered the holder of the exploitation for the purposes of the special regime for agriculture, livestock, and fishing. Therefore, the activity of assigning said yields must be taxed under the general VAT regime at the tax rate of 21 percent.

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