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A non-resident exploiting land through third parties asks whether they can benefit from the special VAT regime for agriculture, livestock and fishing. The DGT confirms that exploiting immovable property constitutes a permanent establishment in Spain, making the taxpayer a established VAT liable party.
Cuestión planteada Posibilidad de acogerse al régimen especial de la agricultura, ganadería y pesca en el ámbito del Impuesto sobre el Valor Añadido.
El consultante, al ser propietario de una finca que explota por cuenta propia o la arrienda a terceros, dispone de un establecimiento permanente en España y es sujeto pasivo establecido en el territorio de aplicación del IVA. Por tanto, de cumplirse los requisitos legales, podrá aplicar el régimen especial de la agricultura, ganadería y pesca. En caso contrario, o si renuncia al mismo, tributará por el régimen general.
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