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V1366-22 ·14 June 2022 ·consulta-vinculante Medium impact
Tax

The corrective index for irrigation using electricity may be applied if the irrigation community is registered

A taxpayer asks whether, to apply the corrective index for crops irrigated with electricity, they must be personally registered in the Special Taxes Register or if it is sufficient for the irrigation community to be registered. The DGT rules that the regulations allow the registration to be carried out by the irrigation community in which the taxpayer participates.

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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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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