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V1608-24 ·3 July 2024 ·consulta-vinculante Medium impact
Tax

Net yield index of 0.23 applied to olive product processing in 2023

A query was made regarding which net yield index should be applied to the processing of olive products following the reduction of its base index. The Directorate-General for Taxes (DGT) clarifies that an increase of 0.1 must be added to the reduced index of the natural product.

In 5 key points

How it affects those involved

This clarification affects the calculation of objective estimates for businesses involved in the processing of olive-derived products, potentially altering their tax assessment basis.

Lifecycle

2024-07-03PublishedPublished 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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