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V1381-19 ·12 June 2019 ·consulta-vinculante Medium impact
Tax

Lump-sum compensation under the special agricultural regime applies to the selling price of olives

A member of an agricultural cooperative has enquired about the basis for calculating lump-sum compensation for the delivery of olives. The Directorate-General for Taxes (DGT) clarifies that a 12% rate applies to the selling price of natural products obtained from the holding.

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2019-06-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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