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V1695-16 ·19 April 2016 ·consulta-vinculante Medium impact
Tax

Reduced net yield index must be applied to income identified within the corresponding territorial area

A query was made regarding which region the municipalities of Alcolea de Calatrava and Fernán Caballero belong to and how to apply reduced net yield indices. The DGT clarifies that these municipalities are part of the Campo de Calatrava region and that the reduced indices apply to income specifically obtained within the territorial areas defined in the Order.

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2016-04-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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