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A query was raised regarding whether the rental of rural land for Iberian pigs to forage on acorns is subject to VAT. The DGT ruled that the transfer of grazing rights constitutes an exempt provision of services.
Question raised: Application of the exemption provided for in Article 20.One.23º of Law 37/1992.
The assignment of the right to use acorn pasture on land owned by the entity constitutes a service provision exempt from VAT. This is because, as the object of the contract is the use and enjoyment of the natural produce of the land, the lease pertains to the land itself. The exemption provided in Article 20.One.23º.a) of Law 37/1992 applies.
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