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V2548-17 9 October 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de agricultura, ganadería y pesca

Owners ceding resin rights are ineligible for the special agriculture, livestock and fisheries regime

A local council sought clarification on whether the transfer of forest resources (timber, pine cones and resin) was compatible with the special regime for agriculture, livestock and fisheries. The Directorate-General for Traffic (DGT) clarified that the transfer of resin rights is excluded from this special regime, whereas other products such as timber or pine cones may qualify if all requirements are met.

The question raised

Taxation regime in Value Added Tax. Compatibility of said deliveries with the special regime for agriculture, livestock, and fishing, as the inquiring City Council has not waived said regime.

The DGT's ruling

Since January 1, 2015, the owner who transfers the use of pine resin is not considered the holder of the operation for the special regime for agriculture, livestock, and fishing. Therefore, the transfer of resin shall be taxed under the general regime at 21%. In contrast, for other products such as wood and pine cones, the owner may apply the special regime if the legal requirements are met.

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