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V3309-15 27 October 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de la agricultura, ganadería y pesca

Forestry owners leasing pine resin rights to be taxed under the general VAT regime

A local council has requested clarification regarding the VAT regime applicable to the leasing of forestry rights. The Directorate General for Taxes (DGT) has clarified that the leasing of pine resin excludes the owner from the special VAT regime for agriculture, livestock, and fishing.

The question raised

Taxation regime under Value Added Tax.

The DGT's ruling

Since January 1, 2015, owners who grant the right to exploit pine resin are not considered holders of the exploitation for VAT purposes and must apply the general regime with a rate of 21%. The special regime for agriculture, livestock, and fishing may be applied by the person extracting the resin, provided they meet the requirements. For other forest products other than pine resin, the owner may apply the special regime if they meet the legal requirements.

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