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V1278-21 ·6 May 2021 ·consulta-vinculante Medium impact
Tax

Earthmoving for crop preparation may qualify for the reduced 10% VAT rate

A query was raised regarding whether earthmoving activities intended to transform rural land into cultivation areas allow for the application of the reduced VAT rate. The DGT ruled that this rate is applicable if the services are provided to holders of agricultural holdings and are necessary for their development.

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2021-05-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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