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A query was raised regarding whether the transfer of basic income support rights by a tenant is subject to VAT. The DGT has determined that if the transfer is carried out without the transfer of land, it constitutes a taxable supply of services, as it is neither a financial transaction nor subject to the special agricultural regime.
Cuestión planteada Si la cesión de los derechos de ayuda básica a la renta por el arrendatario está sujeta al Impuesto sobre el Valor Añadido.
La transmisión de derechos de ayuda básica a la renta es una prestación de servicios sujeta al IVA cuando se realiza por empresarios o profesionales. Si la cesión de derechos se realiza conjuntamente con la cesión de tierras, sigue el régimen de la operación principal (exención de terrenos rústicos o arrendamientos agrarios). Sin embargo, si la cesión de derechos es independiente de la venta de tierras (porque intervienen distintos sujetos), la cesión de derechos sin tierra está sujeta al tipo general del 21%.
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