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V2180-14 ·6 August 2014 ·consulta-vinculante Medium impact
Tax

A flat-rate compensation of 12% applies to the sale price of maize delivered to the cooperative

An agricultural cooperative has requested clarification regarding the basis for applying the special agricultural regime compensation on maize deliveries made by its members. The Directorate-General for Taxes (DGT) has determined that the applicable rate is 12% of the sale price of the products.

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2014-08-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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