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A lessor of rural land has enquired whether the purchase of basic payment rights from a tenant upon the expiry of a lease is subject to VAT or to Transfer Tax (ITP/AJD). The Directorate General for Taxes (DGT) has ruled that, when carried out in isolation and where the transaction is not exempt, the transfer of rights is subject to VAT.
Cuestión planteada Sujeción de la citada operación al Impuesto sobre el Valor Añadido o al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La cesión de derechos de pago básico al arrendador, al producirse de forma aislada sin que la finalización del arrendamiento constituya una operación sujeta o exenta, debe tratarse como una mera cesión de derechos independiente. Al no existir un supuesto de exención aplicable en la Ley 37/1992 para esta operación específica, la transmisión estará sujeta al IVA con el tipo general del 21%.
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