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V2495-14 23 September 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · arrendamiento de terrenos

Leasing of land for quarry exploitation is subject to VAT

A query was raised regarding whether the leasing of rural land for the exploitation of a gypsum quarry is exempt from VAT. The DGT has determined that, although exemptions exist for certain land leases, the exploitation of a quarry is excluded from such exemptions.

The question raised

Cuestión planteada Exención del arrendamiento.

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