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V0362-19 ·20 February 2019 ·consulta-vinculante Medium impact
Tax

Special regime for agriculture, livestock and fishing applicable in 2019 if the €250,000 threshold is not exceeded

The taxpayer enquires about the application of the special VAT regime for agriculture, livestock and fishing for the 2019 tax year. The DGT rules that, under the regulations in force for that period, the limits for turnover and for the acquisition of goods and services are set at €250,000.

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Lifecycle

2019-02-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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