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A company inquired whether the transfer of usufructs over rural land for CO2 absorption projects through tree plantations was subject to VAT. The DGT determines that the operation is a supply of services subject to the tax, but that it is exempt as it concerns rural land intended for forestry exploitation.
Question posed: Whether said usufructs are subject to Value Added Tax
The creation of a usufruct is a supply of services subject to VAT as it constitutes a transfer of the use or enjoyment of assets. However, these real rights of enjoyment over rural land are exempt from the tax when they are intended for the exploitation of a rural estate, such as in the case of forest plantations. This exemption remains regardless of whether the purpose is the absorption of carbon dioxide.
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