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V0895-18 ·6 April 2018 ·consulta-vinculante Medium impact
Tax

Issuing a copy of a phytosanitary certificate does not constitute a file consultation

The issue concerns when the issuance of a copy should be considered a 'file consultation' for the purposes of applying the plant health fee. The DGT determines that the mere issuance of a copy does not require such a consultation, which only occurs when proceedings are carried out on an existing file.

In 6 key points

How it affects those involved

This ruling clarifies the scope of the plant health fee, ensuring that simple requests for copies do not trigger fees intended for active administrative proceedings.

Lifecycle

2018-04-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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