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A company leases rural land for quarrying operations and seeks clarification regarding Corporate Tax withholding and the application of VAT. The Directorate-General for Tax (DGT) rules that no Corporate Tax withholding is required as the properties are rural holdings, and that the lease is subject to VAT at a rate of 21%.
This ruling clarifies the tax treatment for the leasing of rural land used for industrial purposes, specifically quarrying, confirming the VAT rate and the exemption from Corporate Tax withholding.
The tax team reviews your specific situation.
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