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V2137-21 ·23 July 2021 ·consulta-vinculante Medium impact
Tax

Forestry activities move to the 21% general VAT regime if total income threshold is exceeded

A local council has enquired whether its forestry exploitation must be taxed under the special regime for agriculture, livestock, and fishing. The DGT has ruled that if the council's total income volume exceeded 250,000 euros in the previous year, these activities must transition to the general VAT regime.

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2021-07-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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