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V2112-20 ·24 June 2020 ·consulta-vinculante Medium impact
Tax

Livestock activity expenses under direct estimation are deductible if they meet income correlation and formal requirements

A livestock farmer under the direct estimation regime inquires whether certain expenses are deductible. The DGT rules that deductibility depends on expenses being linked to the generation of income and complying with registration and substantiation requirements.

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2020-06-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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