Skip to content
V1293-21 ·7 May 2021 ·consulta-vinculante Medium impact
Tax

Agricultural services subject to 2% retention only if accessory to main activity

A consultant with agricultural activity by objective estimation asks what retention applies to their services. The DGT responds that retention applies only if the services are accessory to the main agricultural activity, based on the volume of operations from the previous year.

In 6 key points

Lifecycle

2021-05-07PublishedPublished 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