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V2866-17 6 November 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · aprovechamiento cinegético

Transfer of hunting rights via administrative concession of public domain assets is not subject to VAT

A local council has enquired whether the transfer of hunting rights from a public forest is subject to VAT. The Directorate General for Taxes (DGT) has ruled that if the transfer is carried out through an administrative concession or authorisation regarding public domain assets, the transaction is not subject to the tax.

The question raised

Cuestión planteada Régimen de tributación en el Impuesto sobre el Valor Añadido.

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