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V2525-14 26 September 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de la agricultura, ganadería y pesca

Forest owners may apply the special agriculture, livestock and fisheries regime for resin extraction

A query was raised regarding whether the special agriculture, livestock and fisheries regime could be applied to the production of timber and resin from leased pine forests. The DGT ruled that a landowner who grants exploitation rights may benefit from this regime provided they meet the requirements, even if the resin is extracted by the lessee.

The question raised

Possibility of applying the special regime for agriculture, livestock, and fishing to their activity of obtaining resin.

The DGT's ruling

The owner of the mountain land who transfers the right to exploit forest products, such as resin, may apply the special regime for agriculture, livestock, and fishing if the legal requirements are met. This regime is applicable regardless of whether the acquirer proceeds with the extraction of the resin. However, the resin harvester who extracts and sells the resin shall be taxed under the general regime at a rate of 21 percent.

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