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V1361-22 ·14 June 2022 ·consulta-vinculante Medium impact
Tax

Crop correction index cannot be applied to irrigated land using electricity if water is distributed by an SAT

A query was raised regarding whether an agricultural activity can apply the crop correction index to irrigated land using electricity when irrigation is managed by a Transformation Agricultural Society (SAT). The Directorate-General for Taxes (DGT) ruled that applying said index is not possible.

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2022-06-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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