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V0054-15 ·12 January 2015 ·consulta-vinculante Medium impact
Tax

Compensation for the culling of breeding livestock is excluded from the Corporate Tax taxable base

A company has requested clarification on which animals are classified as breeding livestock to avoid taxation on compensation received for mandatory culling. The Directorate General for Taxes (DGT) has ruled that such aid does not form part of the taxable base if it pertains to breeding livestock, noting that this status is a fact that must be proven.

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2015-01-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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