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V2134-21 ·22 July 2021 ·consulta-vinculante Medium impact
Tax

Anemone and sea urchin fishing must be taxed under the general VAT regime

A fisherman has enquired whether the harvesting of anemones and sea urchins can qualify for the special VAT regime for agriculture, livestock, and fishing. The Directorate-General for Taxes (DGT) has ruled that this regime applies exclusively to freshwater fishing, fish farming, mussel farming, oyster farming, and the breeding of molluscs, crustaceans, and frogs.

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2021-07-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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