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V1067-20 ·27 April 2020 ·consulta-vinculante Medium impact
Tax

Using maize from a farm for livestock feed does not constitute self-supply

A taxpayer engaged in both agricultural and livestock activities has enquired whether using their own maize to feed livestock requires self-invoicing. The DGT has determined that this does not constitute self-supply for VAT or Income Tax purposes.

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2020-04-27PublishedPublished 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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