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A natural person inquires about the taxation of operating urban land as an organic orchard with services including tools, supplies, and courses. The DGT determines that the assignment of the orchard is a service provision exempt from VAT and specifies the corresponding IAE headings.
Question posed: Taxation of the described operations under Value Added Tax as well as the heading of the Economic Activities Tax (I.A.E.) in which the inquirer must be registered.
The assignment of the orchard together with ancillary elements (tools, supplies, etc.) constitutes a principal service provision that is subject to but exempt from VAT as it is a lease of land for rustic exploitation. The agricultural courses are considered teaching services that are subject and exempt. In the IAE, the lease of urban land must be registered under heading 861.2, with other headings to be added depending on the additional services or supplies provided.
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