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V1124-20 ·29 April 2020 ·consulta-vinculante Medium impact
Tax

Ancillary agricultural services may qualify for the special VAT regime if they do not exceed 20% of turnover

A farmer has enquired whether they can provide agricultural services without leaving the special VAT and Income Tax regimes. The Directorate General for Taxes (DGT) clarifies that ancillary services are included in the special VAT regime provided they do not exceed 20% of the main farming operation's turnover.

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Lifecycle

2020-04-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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