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A taxpayer has enquired about the VAT and Income Tax treatment regarding the transfer of hunting rights for a woodland area. The Tax Agency has clarified that the transaction is subject to VAT under the general regime (21%) and that, for Income Tax purposes, both activities must be taxed using the direct assessment method.
Question posed: Taxation under VAT and Personal Income Tax of the described situation.
The transfer of hunting rights is a provision of services subject to VAT under the general regime, as it is not an exempt land lease. This activity constitutes a distinct sector from agriculture or livestock farming. For Personal Income Tax, since the objective estimation method cannot be used for hunting activities, an incompatibility arises that requires the net yield of all activities to be determined via the direct estimation method.
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