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V1379-23 ·23 May 2023 ·consulta-vinculante Medium impact
Tax

Deliveries of olives in bond will be taxed at 0% if sales to third parties occur between January and June 2023

A company requested clarification on whether the delivery of olives to an oil mill for processing and subsequent sale could qualify for the 0% tax rate. The DGT ruled that the applicable rate is the one in force at the time of accrual, which in this instance occurs when the oil mill sells the product to third parties.

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2023-05-23PublishedPublished 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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