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A farmer under the special scheme enquires about the taxation of the transfer of a citrus licence agreement and the associated land. The DGT determines that both operations are independent and do not constitute a single autonomous economic unit.
Cuestión planteada Tributación por el Impuesto sobre el Valor Añadido de dichas operaciones, en cada caso.
La cesión del contrato de licencia es una prestación de servicios sujeta al IVA por el régimen simplificado con un tipo del 21%. La transmisión de terrenos rústicos está exenta de IVA, aunque el contribuyente puede renunciar a dicha exención. No se aplica la no sujeción por transmisión de unidad económica porque la operación no incluye una estructura organizativa de factores de producción.
What is published here, applied to a company or a specific case. The first meeting is free.
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