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V2444-15 3 August 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · derechos de pago único

Transfer of single payment rights with land may follow the land's tax regime or be exempt if part of an economic unit

The query concerns the VAT treatment of the transfer of single payment rights, with or without rural holdings. The DGT determines that the transfer of these rights constitutes a service subject to VAT, but its taxation will depend on whether they are transferred alongside the land or as part of an economic unit.

The question raised

Cuestión planteada Tributación por el Impuesto sobre el Valor Añadido.

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