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V0406-20 ·20 February 2020 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to clearing, ploughing and planting services in forestry holdings

A query was raised regarding the VAT rate applicable to clearing, land ploughing and planting services for a woodland owner. The DGT ruled that these services are subject to the 10% reduced rate if they are carried out for a forestry holding and are necessary for its operation.

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2020-02-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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