Skip to content
V1010-14 ·9 April 2014 ·consulta-vinculante Medium impact
Tax

Cannot apply equivalence surcharge in horticultural activity if products are manufactured

A professional horticultural consultant asks whether the VAT equivalence surcharge can be applied and which IRPF withholdings apply. The DGT responds that the equivalence surcharge cannot be applied in horticulture due to product manufacturing, and specifies the applicable retention rates based on activity type.

In 6 key points

Lifecycle

2014-04-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact