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V0404-18 ·16 February 2018 ·consulta-vinculante Medium impact
Tax

Tax reduction may be requested if priority farming certification proves requirements were met at the time of accrual

A query was raised regarding whether tax benefits under Law 19/1995 can be applied without yet possessing the priority agricultural exploitation certification. The DGT ruled that the certification must prove that the requirements were satisfied at the time the tax liability accrued.

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2018-02-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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