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A query was raised regarding whether tree removal services provided to agricultural holdings qualify for the reduced VAT rate. The DGT indicates that, as a general rule, the 21% rate applies, but the 10% rate may be used if the service is considered necessary for the development of the agricultural exploitation.
This ruling clarifies the VAT treatment for tree removal services, distinguishing between general services and those essential to agricultural operations.
The tax team reviews your specific situation.
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