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The VAT treatment of transferring lump-sum payment rights alongside a rural estate is examined. The DGT determines that if transferred with the land, these rights are considered an ancillary supply and follow the tax regime applicable to the land transfer.
Cuestión planteada Tratamiento a efectos del Impuesto sobre el Valor Añadido
La transmisión de derechos de ayuda de la PAC acompañada de hectáreas admisibles (arrendamiento o venta) es una prestación accesoria a la del terreno. Por tanto, seguirá el mismo régimen que la cesión del terreno, aplicando las exenciones de los artículos 20.uno.20º o 23º de la Ley 37/1992 según corresponda. Si los derechos se ceden sin tierra, la operación está sujeta al tipo general del 21%.
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