Doctrine by topic · DGT Observatory

Hunting Rights — DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 17 rulings · 2014–2024

Current position

The transfer of hunting rights over assets of a patrimonial nature is subject to IVA (Value Added Tax) at the general rate of 21%, as the object is the exploitation and not the leasing of land. If the transfer is carried out through an administrative concession over public domain assets, the operation is not subject to the tax. The gathering of cochinillas in the natural environment is treated as hunting exploitation.

The DGT's position has remained constant since 2014, always distinguishing between public domain assets (not subject to tax) and patrimonial assets (subject to IVA). There have been no changes in the classification of the activity as not exempt because it is not a land lease. The latest ruling introduces the classification of the gathering of cochinillas within this scope.

Turning points

  1. V2526-24

    Includes the gathering of cochinillas in the natural environment as a hunting exploitation activity.

Analysis based on 16 of 17 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

17
V3244-23 14 Dec 2023

Transfer of hunting rights subject to VAT, unless via administrative concession

SG de Impuestos sobre el Consumo
aprovechamiento cinegéticoconcesión administrativabien de dominio públicobien patrimonialrégimen especial de la agricultura, ganadería y pesca LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V1498-14 9 Jun 2014

Transfer of hunting estate rights subject to 21% VAT

SG de Impuestos sobre el Consumo
aprovechamiento cinegéticoexenciónsujeto pasivotipo impositivoactividad empresarial LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5.Dos
Affects CompanyExpat · Non-residentIndividual
V0805-14 24 Mar 2014

Transfer of hunting rights on woodland is subject to 21% VAT

SG de Impuestos sobre el Consumo
aprovechamiento cinegéticoexenciónarrendamiento de terrenossujecióntipo general LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5.Dos
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

VAT advisoryTalk to the team applying this doctrine daily.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact