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V0703-19 ·28 March 2019 ·consulta-vinculante Medium impact
Tax

Special livestock regime compensation calculated on sale price excluding rule extension contributions

A cooperative has requested a ruling regarding the taxable base for compensation under the special livestock regime and the VAT treatment of various items. The DGT clarifies that compensation is applied to the sale price of livestock and that contributions for the extension of rules are subject to 21% VAT.

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2019-03-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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