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V2119-24 ·1 October 2024 ·consulta-vinculante Medium impact
Tax

No entitlement to agricultural compensation for the sale of cows intended for rearing

A livestock farmer inquires whether they are entitled to lump-sum compensation under the special agricultural regime for selling cows and calves to another farmer. The Directorate-General for Taxes (DGT) rules that no compensation is due for the cows (as investment/use goods) and assesses the status of the calves based on the recipient.

In 6 key points

Lifecycle

2024-10-01PublishedPublished 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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