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V1687-23 ·13 June 2023 ·consulta-vinculante Medium impact
Tax

Farmers may apply the irrigation correction index for electric power if the Water Board is part of a registered community

A query was raised regarding whether farmers can use the objective estimation correction index for irrigated crops using electric power when the supply is managed by a Water Board. The DGT ruled that this is permissible provided the Water Board is a subdivision of an irrigation community registered with the Special Taxes registry.

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2023-06-13PublishedPublished 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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