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The taxpayer asks whether a certification premium included in the sale of trees is subject to VAT. The DGT rules that if the holder is under the special regime for agriculture, livestock, and fishing, said premium is integrated into the sale price for the purpose of calculating lump-sum compensation.
Question posed: Taxation of the aforementioned premium in value added tax.
If the holder of a forestry holding is subject to the special regime for agriculture, livestock, and fishing, VAT must not be charged on the delivery of natural products. The payment of a certification premium appears to form part of the sale price of the timber due to its certified quality. Therefore, said premium must be included in the base for calculating the 12 percent lump-sum compensation.
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