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V0273-25 ·13 March 2025 ·consulta-vinculante Medium impact
Tax

Tax liability for group 911 agricultural services when harvesting for third parties

A consultant who transports fruit and also harvests it asks which IAE headings to apply. The DGT determines that harvesting for third parties must be taxed under agricultural services.

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2025-03-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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