.. for the purposes of applying the exemption relating to the the purposes of applying the exemption relating to leasing operations that are considered as services and to the services and the constitution and transfer of real rights of enjoyment and use, currently included in art. enjoyment, currently included in art. 20.Uno.23º a) LIVA, the leasing of the use of hunting hunting use of land is not included in the aforementioned exemption. Being contrary to this jurisprudential doctrine, in violation of art. 14 LGT, and the improper application of art. 20. of art. 20.Uno.23 LIVA, we must annul the appealed sentence and reject the contentious-administrative appeal.
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