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V1676-20 28 May 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · arrendamiento de pastos

Leasing of grazing land is VAT exempt, whereas hunting rights are subject to 21% VAT

A forest management association has requested clarification on the VAT treatment of various forestry and harvesting activities. The DGT has ruled that the leasing of grazing land is exempt, but hunting rights and resin harvesting are subject to the standard rate.

The question raised

Taxation in Value Added Tax of the described operations.

The DGT's ruling

The leasing of pastures and the transfer of flora constituting pasture exploitation are subject to but exempt from VAT. Hunting exploitation is taxed at 21% because its object is not the land. The transfer of resin is taxed at 21% and the owner who transfers it is not the holder of the exploitation for the special regime. Other products such as mycological, apicultural, or biomass products may be taxed at 10% depending on their nature.

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