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V3724-16 5 September 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · derechos de pago único

Transfer of lump-sum payment rights with land follows the tax treatment of the land transfer

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.

The question raised

Treatment for Value Added Tax purposes

The DGT's ruling

The transfer of CAP aid rights accompanied by eligible hectares (lease or sale) is an ancillary supply to that of the land. Therefore, it shall follow the same regime as the transfer of land, applying the exemptions of articles 20.one.20º or 23º of Law 37/1992 as appropriate. If the rights are transferred without land, the operation is subject to the general rate of 21%.

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