Doctrine by topic · DGT Observatory

Special Agricultural Regime: DGT doctrinal evolution

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

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How the DGT's position has evolved

Stable position High confidence 26 rulings · 2017–2026

Current position

The delivery of urbanized land is subject to IVA (Value Added Tax) under the general regime by turning the owner into an entrepreneur. The farmer may maintain their special regime for agricultural activity as a separate sector. In IRPF (Personal Income Tax), the sale of land without development activity is integrated into the savings base as a capital gain or loss.

The DGT's position remains stable regarding the application of specific regimes according to the nature of the operation. There is an application of current regulations on tax rates, such as 0% for natural products in deposit operations, and the distinction between agricultural activity and other business activities such as urbanization.

Turning points

  1. V2968-23

    Clarifies that in deposit or commission operations, the accrual occurs when the cooperative sells to the third party, applying the 0% rate for natural products if the requirements are met.

Analysis based on 25 of 26 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V0625-23 16 Mar 2023

Transfer of rural land may be VAT exempt or subject to tax via waiver of exemption

SG de Impuestos sobre el Consumo
régimen especial de agriculturaexención de terrenos rústicosrenuncia a la exencióninversión del sujeto pasivobienes de inversión LIVA — Ley 37/1992 del IVA art. 20.Uno.20ºLIVA — Ley 37/1992 del IVA art. 84.Uno.2º.e
Affects CompanyExpat · Non-residentIndividual
V0274-23 15 Feb 2023

Farmland sale by farmer may be VAT-exempt if conditions met

SG de Impuestos sobre el Consumo
régimen especial de agriculturaexención de terrenos rústicosbienes de inversiónmodelo 347entregas de bienes LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.2.b
Affects CompanyExpat · Non-residentIndividual
V2042-22 22 Sept 2022

No applicable subject passive investment; Model 347 required

SG de Impuestos sobre el Consumo
inversión del sujeto pasivoconstrucciones accesoriasmodelo 347régimen especial de agriculturaedificaciones LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5.Uno
Affects CompanyExpat · Non-residentIndividual
V0648-18 12 Mar 2018

Depositing slag on farms by farmers is subject to VAT at the standard rate

SG de Impuestos sobre el Consumo
prestación de serviciosrégimen especial de agriculturaservicios accesoriosobligación de facturartipo impositivo general LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 11
Affects CompanyExpat · Non-residentIndividual

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